Legal Opinion
Lacher v. Commissioner
Court of Appeals for the Second Circuit
Decided March 29, 2002No. 01-4030PublishedCited by 7 opinions
1Opinion of the Court
SUMMARY ORDER
AFTER ARGUMENT AND UPON DUE CONSIDERATION, IT IS HEREBY ORDERED, ADJUDGED AND DECREED that the judgment of the Tax Court is hereby AFFIRMED.
Michael A. Lacher and Judith W. Lacher (“Lacher”) * appeal from the denial of their motion to file a second amended petition and entry of final judgment against them upholding certain deficiencies and penalties in the United States Tax Court (Howard A. Dawson, Jr., Judge).
In 1981, Lacher purchased a limited partnership interest in a plastics recycling venture known as SAB Resource Recovery Associates (“RRA”), part of a complex transaction…
2Cases cited6 opinions
- Foman v. DavisSupreme Court of the United States · 1962
- Day v. MorgenthauCourt of Appeals for the Second Circuit · 1990
- Hermine Hanlin v. Marvin M. MitchelsonCourt of Appeals for the Second Circuit · 1986
- Tokio Marine And Fire Insurance Company Limited v. Employers Insurance Of WausauCourt of Appeals for the Second Circuit · 1986
- Provizer v. CommissionerUnited States Tax Court · 1992
1 more not listed; retrieve them via the Exa API.
3Cited by7 opinions
- Censor v. ASC Technologies of Connecticut, LLCDistrict Court, D. Connecticut · 2012
- Estate of Kwang Lee v. Comm'rUnited States Tax Court · 2009
- AlexSam, Inc. v. Aetna Inc.District Court, D. Connecticut · 2022
- AlexSam, Inc. v. Aetna Inc.District Court, D. Connecticut · 2021
- Connecticut Light & Power Company v. USIC Locating Services, LLCDistrict Court, D. Connecticut · 2021
2 more not listed; retrieve them via the Exa API.