Legal Opinion
United States v. Martinez (In Re Martinez)
Court of Appeals for the Fifth Circuit
Decided April 3, 2009No. 07-31163PublishedCited by 7 opinions
1Opinion of the Court
REAVLEY, Circuit Judge:
This appeal presents questions of a limitation bar to income tax adjustments for limited partnerships and the effectiveness of extensions executed by the tax matters partner. Debtor Elvin L. Martinez seeks to avoid tax liabilities associated with various partnerships for the years 1987 through 1993, which he contends were discharged in his personal bankruptcy because the Internal Revenue Service (IRS) failed to assess the taxes within the three-year limitations period for doing so. The issue on appeal is whether the limitations period was tolled by actions of the tax…
2Cases cited13 opinions
- United States v. Andrew Jackson RobertsonCourt of Appeals for the Fifth Circuit · 1978
- Beitel v. OCA, Inc.Court of Appeals for the Fifth Circuit · 2008
- Computer Programs Lambda, Ltd. v. CommissionerUnited States Tax Court · 1987
- Weiner v. United StatesCourt of Appeals for the Fifth Circuit · 2004
- American Equitable Assur. Co. of New York v. HelveringCourt of Appeals for the Second Circuit · 1933
8 more not listed; retrieve them via the Exa API.
3Cited by7 opinions
- Humberto Saenz, Jr. v. Jose GomezCourt of Appeals for the Fifth Circuit · 2018
- Charles Cowin v. Countrywide Home Loans, Inc., etCourt of Appeals for the Fifth Circuit · 2017
- Curr-Spec Partners, L.P. v. CommissionerCourt of Appeals for the Fifth Circuit · 2009
- Basr Partnership v. United StatesCourt of Appeals for the Federal Circuit · 2019
- Basr Partnership v. United StatesCourt of Appeals for the Federal Circuit · 2019
2 more not listed; retrieve them via the Exa API.