Jacobson v. Commissioner
United States Tax Court
Pending disposition of this case on remand, Ps move to release the surety bond posted at the time of filing their notice of appeal. Held, Ps' motion is denied, on the ground that sec. 7485, I.R.C., requires that the bond be "conditioned upon the payment of the deficiency as finally determined" and the bond itself so provides.
1Opinion of the Court
HARVEY JACOBSON and MARCIA JACOBSON, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Jacobson v. Commissioner
Docket No. 29856-85
United States Tax Court
97 T.C. 425; 1991 U.S. Tax Ct. LEXIS 88; 97 T.C. No. 28;
October 9, 1991, Filed
An appropriate order will be issued denying petitioners' motion.
Pending disposition of this case on remand, Ps move to release the surety bond posted at the time of filing their notice of appeal. Held, Ps' motion is denied, on the ground that sec. 7485, I.R.C., requires that the bond be "conditioned upon the payment of the deficiency as finally determined"…
2Cases cited8 opinions
- United States v. Ron Pair Enterprises, Inc.Supreme Court of the United States · 1989
- Demarest v. ManspeakerSupreme Court of the United States · 1991
- Huntsberry v. CommissionerUnited States Tax Court · 1984
- Cal-Maine Foods, Inc. v. CommissionerUnited States Tax Court · 1989
- Harvey Jacobson and Marcia Jacobson v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1990
3 more not listed; retrieve them via the Exa API.