Legal Opinion
Chimblo v. Commissioner
Court of Appeals for the Second Circuit
Decided May 17, 1999No. Docket Nos. 98-4306, 98-4307PublishedCited by 27 opinions
1Opinion of the Court
JOHN M. WALKER, Jr., Circuit Judge:
Petitioners appeal from the decisions of the United States Tax Court (Dinan, /.), rejecting their contention that they were not properly notified of earlier partnership proceedings which led to the determination of petitioners’ tax deficiencies, and finding petitioners liable for additions to tax stemming from petitioners’ negligence in substantially underpaying their taxes. We affirm.
I. BACKGROUND
A. Statutory Framework
Before reciting the facts relevant to this dispute, it is useful to outline briefly the statutory context in which the case arises. In 1982,…
2Cases cited15 opinions
- N.C.F. Energy Partners v. CommissionerUnited States Tax Court · 1987
- Jack Randell v. United StatesCourt of Appeals for the Second Circuit · 1995
- Leo Goldman and Pauline Goldman v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1994
- Abel Kaplan and Mary Lou Kaplan v. United StatesCourt of Appeals for the Seventh Circuit · 1998
- Columbia Bldg. v. CommissionerUnited States Tax Court · 1992
10 more not listed; retrieve them via the Exa API.
3Cited by27 opinions
- Joseph Monti and Tita Monti v. United StatesCourt of Appeals for the Second Circuit · 2000
- Davenport Recycling Associates v. CommissionerCourt of Appeals for the Eleventh Circuit · 2000
- Laurence M. Addington, David M. Cohn, John Sann and Marianne Sann v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 2000
- YANKEE GAS SERVICES CO. v. UGI Utilities, Inc.District Court, D. Connecticut · 2009
- Rosalie Monahan, Individually and in Her Capacity as of the Estate of Dean R. Monahan v. Commissioner of Internal RevenueCourt of Appeals for the Eleventh Circuit · 2003
22 more not listed; retrieve them via the Exa API.