Legal Opinion
Mone v. Commissioner
Court of Appeals for the Second Circuit
Decided October 8, 1985No. Nos. 14, 25, 15, Docket 85-4011, 85-4020, 85-4021PublishedCited by 17 opinions
1Opinion of the Court
IRVING R. KAUFMAN, Circuit Judge:
Every year, with renewed vigor, many citizens seek sanctuary in the free exercise clause of the first amendment. They desire salvation not from sin or from temptation, however, but from the most earthly of mortal duties — income taxes. We are called upon today to evaluate three such cases, and to ponder the propriety of an attorney’s conduct in such pursuits. For the reasons set forth below, we affirm the decisions and order of the Tax Court and impose sanctions on appellants and their attorney.
I. Background
While these cases are not consolidated on appeal, all…
2Cases cited17 opinions
- Northern Pipeline Construction Co. v. Marathon Pipe Line Co.Supreme Court of the United States · 1982
- Maryland Casualty Co. v. United StatesSupreme Court of the United States · 1920
- Stephenson v. CommissionerUnited States Tax Court · 1982
- John L. Stephenson v. Commissioner of Internal RevenueCourt of Appeals for the Sixth Circuit · 1984
- William R. And Lorna E. Hall v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1984
12 more not listed; retrieve them via the Exa API.
3Cited by17 opinions
- Norman D. Carter and Cecilia P. Carter v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1986
- Eric A. Pollard v. Commissioner of Internal Revenue ServiceCourt of Appeals for the Eleventh Circuit · 1986
- Harper v. CommissionerUnited States Tax Court · 1992
- Burwell v. CommissionerUnited States Tax Court · 1987
- Peter Mone v. Commissioner of Internal Revenue, Ronald D. Brennan v. Commissioner of Internal Revenue, Alexander C. Wert v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1985
12 more not listed; retrieve them via the Exa API.