Legal Opinion
Perkins v. Commissioner
Court of Appeals for the Second Circuit
Decided August 12, 2020No. 19-2481PublishedCited by 3 opinions
1Opinion of the Court
19-2481 Perkins v. Commissioner UNITED STATES COURT OF APPEALS FOR THE SECOND CIRCUIT ______________ August Term 2019 (Argued: May 21, 2020 | Decided: August 12, 2020) Docket No. 19-2481 ALICE PERKINS, FREDRICK PERKINS, Petitioners-Appellants, v. COMMISIONER OF INTERNAL REVENUE, Respondent-Appellee. ______________ Before: SACK, WESLEY, LIVINGSTON, Circuit Judges. Alice and Fredrick Perkins (the “Perkinses”) operate a company that sold gravel mined from land belonging to the Seneca Nation of Indians. The Perkinses filed this action in tax court seeking a redetermination of their 2008 and 2009…
2Cases cited30 opinions
- Mescalero Apache Tribe v. JonesSupreme Court of the United States · 1973
- Countyof Oneida v. Oneida Indian Nation of NYSupreme Court of the United States · 1985
- Choate v. TrappSupreme Court of the United States · 1912
- Jerry Young A/K/A Ramadan v. Donald Selsky, P. Orengo, R. Althouse, R.J. Cunningham, D. Schaller, L. JewettCourt of Appeals for the Second Circuit · 1994
- Squire v. CapoemanSupreme Court of the United States · 1956
25 more not listed; retrieve them via the Exa API.
3Cited by3 opinions
- Seneca Nation v. HochulCourt of Appeals for the Second Circuit · 2023
- A+ Gov't. Solutions v. ComptrollerCourt of Special Appeals of Maryland · 2022
- Frank Bibeau v. CIRCourt of Appeals for the Eighth Circuit · 2024