Legal Opinion
Ferguson v. Commissioner
Court of Appeals for the Second Circuit
Decided July 13, 1994No. Nos. 1699, 1700, 1701, 1702, 1703, 1704, Dockets 93-4210, 93-4212, 93-4214, 93-4216, 93-4218, 93-4220PublishedCited by 13 opinions
1Per curiam
In this tax appeal, the petitioners-appellants challenge the decision of the United States Tax Court, Cohen, /., to affirm the disallowance of certain deductions by the respondent Commissioner of Internal Revenue (Commissioner). We affirm.
BACKGROUND
The tax court’s opinion fully describes the underlying facts of this case, see Peat Oil and Gas Associates v. Commissioner, 100 T.C. 271 (1993), and we will repeat only those facts necessary to our resolution of this appeal. The petitioners-appellants are notice partners or “5-percent groups,” see 26 U.S.C. § 6231(a)(8), (11), of three limited…
2Cases cited14 opinions
- Gregory v. HelveringSupreme Court of the United States · 1935
- James L. Rose and Judy S. Rose v. Commissioner of Internal RevenueCourt of Appeals for the Sixth Circuit · 1989
- United States v. Hughes Properties, Inc.Supreme Court of the United States · 1986
- Howard Gilman v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1991
- Robert Demartino, Appellant-Cross-Appellee v. Commissioner of Internal Revenue, Appellee-Cross-AppellantCourt of Appeals for the Second Circuit · 1988
9 more not listed; retrieve them via the Exa API.
3Cited by13 opinions
- Acm Partnership, Southampton-Hamilton Company, Tax Matters Partner, in No. 97-7484 v. Commissioner of Internal Revenue Acm Partnership, Southampton-Hamilton Company, Tax Matters Partner v. Commissioner of Internal Revenue, in No. 97-7527Court of Appeals for the Third Circuit · 1998
- Long Term Capital Holdings v. United StatesDistrict Court, D. Connecticut · 2004
- Hood v. CommissionerUnited States Tax Court · 2000
- Joseph Monti and Tita Monti v. United StatesCourt of Appeals for the Second Circuit · 2000
- Thompson v. CommissionerUnited States Tax Court · 2011
8 more not listed; retrieve them via the Exa API.