Legal Opinion
Andrew Crispo Gallery, Inc. v. Commissioner of Internal Revenue
Court of Appeals for the Second Circuit
Decided June 13, 1996No. 668, Docket 95-4064PublishedCited by 2 opinions
1Opinion of the Court
VAN GRAAFEILAND, Circuit Judge:
Andrew Crispo Gallery, Inc. (“the Gallery”) appeals from a decision of the United States Tax Court (Cohen, J.) holding that the Gallery was not entitled to use the installment method of reporting income to defer recognition of profits derived from a sale of paintings seized and sold at auction by the Internal Revenue Service (“IRS”). This is the second time the Gallery has been before us seeking relief from adverse decisions of the Tax Court. See 16 F.3d 1336 (2d Cir. 1994).
In addition to the installment reporting dispute at issue herein, the first appeal…
2Cases cited17 opinions
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- Frank Lyon Co. v. United StatesSupreme Court of the United States · 1978
- United States v. Singer Manufacturing Co.Supreme Court of the United States · 1963
- Kennecott Copper Corporation v. Curtiss-Wright CorporationCourt of Appeals for the Second Circuit · 1978
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3Cited by2 opinions
- Cleveland v. CommissionerCourt of Appeals for the Seventh Circuit · 2010
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