Legal Opinion
Leo Goldman and Pauline Goldman v. Commissioner of Internal Revenue
Court of Appeals for the Second Circuit
Decided November 2, 1994No. 242, Docket 94-4027PublishedCited by 106 opinions
1Opinion of the Court
MESKILL, Circuit Judge:
In this appeal from a judgment of the United States Tax Court, Fay, /., we must determine whether a settlement agreement between petitioners-appellants Leo and Pauline Goldman and the Internal Revenue Service (IRS) for the 1981 tax year also applied to their 1982 tax liability, and whether appellants, who filed joint returns for both tax years, properly deducted their share of the losses of an oil exploration partnership on their 1982 joint federal income tax return. The tax court answered both these questions in the negative, and found appellants liable for an income…
2Cases cited22 opinions
- Freytag v. CommissionerSupreme Court of the United States · 1991
- United States v. BoyleSupreme Court of the United States · 1985
- Carlos and Jacqueline Marcello v. Commissioner of Internal Revenue, Joseph, Jr. And Anastasia Marcello v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1967
- Hunt Ltd. v. Lifschultz Fast Freight, Inc.Court of Appeals for the Second Circuit · 1989
- William Rothenberg v. Lincoln Farm Camp, Inc.Court of Appeals for the Second Circuit · 1985
17 more not listed; retrieve them via the Exa API.
3Cited by106 opinions
- Neonatology Assocs., P.A. v. Comm'rUnited States Tax Court · 2000
- McReynolds v. Richards-CantaveCourt of Appeals for the Second Circuit · 2009
- Stobie Creek Investments LLC v. United StatesCourt of Appeals for the Federal Circuit · 2010
- Westbrook v. CommissionerCourt of Appeals for the Fifth Circuit · 1995
- Red Ball Interior Demolition Corp. v. PalmadessaCourt of Appeals for the Second Circuit · 1999
101 more not listed; retrieve them via the Exa API.