Legal Opinion
Emanuel Weisbart v. United States Department of Treasury and Internal Revenue Service
Court of Appeals for the Second Circuit
Decided July 28, 2000No. 1999PublishedCited by 19 opinions
1Opinion of the Court
McLAUGHLIN, Circuit Judge:
Judge Learned Hand once described the Tax Code as a “fantastic labyrinth! ]” whose words “merely dance before my eyes in a meaningless procession: cross-reference to cross-reference, exception upon exception.... ” Learned Hand, Thomas Walter Swan, 57 Yale L.J. 167, 169 (1947). Like Theseus of old we are compelled to enter this labyrinth — but without his ball of thread.
Emanuel Weisbart’s 1991 income tax return was due on April 15, 1992, but he obtained an automatic extension until August 17, 1992. Despite the extension, Weisbart did not file his return by the August…
2Cases cited22 opinions
- United States v. DalmSupreme Court of the United States · 1990
- Bemis Bro. Bag Co. v. United StatesSupreme Court of the United States · 1933
- Lois Anderson v. United StatesCourt of Appeals for the Ninth Circuit · 1992
- United States v. John & Patricia FormaCourt of Appeals for the Second Circuit · 1994
- Charles J. Oropallo v. United StatesCourt of Appeals for the First Circuit · 1993
17 more not listed; retrieve them via the Exa API.
3Cited by19 opinions
- Faye Anastasoff v. United StatesCourt of Appeals for the Eighth Circuit · 2000
- Astrid E.A. Omohundro, Individually and as the Beneficiary of the Estate of Stuart W. Omohundro v. United StatesCourt of Appeals for the Ninth Circuit · 2002
- Sorrentino v. Internal Revenue ServiceCourt of Appeals for the Tenth Circuit · 2004
- Internal Revenue Service v. WorldCom, Inc. (In Re WorldCom, Inc.)Court of Appeals for the Second Circuit · 2013
- William D. & Joyce M. Reimels v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 2006
14 more not listed; retrieve them via the Exa API.