Legal Opinion
Crowell v. United States (In re Crowell)
Court of Appeals for the Sixth Circuit
Decided September 18, 2002No. 01-5374PublishedCited by 1 opinion
1Opinion of the Court
OPINION
SILER, Circuit Judge.
Debtors Larry and Mary Crowell and Duane and Patricia Olcsvary appeal the ruling of the bankruptcy and district courts that Internal Revenue Service (“IRS”) Delegation Order (“DO”) 209 applies to their agreements with the IRS settling the tax treatment of certain partnership items. Because DO 209 deals specifically with delegated authority to enter into written settlement agreements in partnership cases, as opposed to the more general DO 97, we AFFIRM.
BACKGROUND
Debtors Larry and Mary Crowell and Duane and Patricia Olcsvary were partners in various cattle-breeding…
2Cases cited7 opinions
- Robert D. Sprague, Plaintiffs-Appellees/cross-Appellants v. General Motors Corporation, Defendant-Appellant/cross-AppelleeCourt of Appeals for the Sixth Circuit · 1998
- Reno v. KoraySupreme Court of the United States · 1995
- Edmond v. United StatesSupreme Court of the United States · 1997
- Robert Dan Orr v. Kathleen M. HawkCourt of Appeals for the Sixth Circuit · 1998
- Crnkovich v. United StatesCourt of Appeals for the Federal Circuit · 2000
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