Legal Opinion
Charles Burke v. Commissioner of Internal Revenue
Court of Appeals for the Second Circuit
Decided April 4, 1991No. 136, Docket 90-4042PublishedCited by 10 opinions
1Opinion of the Court
MAHONEY, Circuit Judge:
Petitioner-appellant Charles Burke appeals from a decision of the United States Tax Court, Charles E. Clapp, II, Judge, rendered in accordance with an opinion reported at 58 T.C.M. (CCH) 1022 (1989) that affirmed a deficiency and additions to tax assessed by respondent-appellee Commissioner of Internal Revenue (the “Commissioner”) against Burke for the calendar year 1984, and also awarded $5,000 damages to the Commissioner against Burke pursuant to 26 U.S.C. § 6673 1 for filing a frivolous suit. The Commissioner had determined that Burke failed to report $34,-426 in…
2Cases cited21 opinions
- Commissioner v. Court Holding Co.Supreme Court of the United States · 1945
- Helvering v. HorstSupreme Court of the United States · 1940
- Estate of Mason v. CommissionerUnited States Tax Court · 1975
- Estate of Mary Mason, Deceased, Herbert L. Harris, Administrator, and Robert Mason v. Commissioner of Internal RevenueCourt of Appeals for the Sixth Circuit · 1977
- Seymour Silverman v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1976
16 more not listed; retrieve them via the Exa API.
3Cited by10 opinions
- Daniel Taylor Jenkins v. Commissioner of Internal Revenue ServiceCourt of Appeals for the Second Circuit · 2007
- In Re WhiteUnited States Bankruptcy Court, D. Connecticut · 1994
- Joseph P. Caulfield v. Commissioner of Internal RevenueCourt of Appeals for the Eighth Circuit · 1994
- Charles Y. Choi Jin Yi Choi v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 2004
- Banat v. CommissionerCourt of Appeals for the Second Circuit · 2003
5 more not listed; retrieve them via the Exa API.