Legal Opinion
Harold J. Marks, A/K/A Haley Justin Van De Mark and Lea Marks, A/K/A Alanna Leigh Van De Mark v. Commissioner of Internal Revenue
Court of Appeals for the D.C. Circuit
Decided October 29, 1991No. 90-1036PublishedCited by 38 opinions
1Opinion of the Court
Opinion for the Court filed PER CURIAM.
2Per curiam
Appellants Harold J. and Lea Marks (a/ k/a Haley Justin and Alanna Leigh Van De Mark) were involved in the organization and promotion of tax shelters from 1973 to 1979, which led eventually to criminal and civil tax investigations. On June 30, 1982, pursuant to 26 U.S.C. § 6212, the Commissioner of Internal Revenue (Commissioner) sent, by certified mail, duplicate notices of deficiency — involving almost $1.4 million— to four addresses in South Florida that the Markses were known to have used, including the addresses used on their last tax return and on…
3Cases cited8 opinions
- Alta Sierra Vista, Inc. v. CommissionerUnited States Tax Court · 1974
- Northwest Airlines, Inc. v. Air Line Pilots Association, InternationalCourt of Appeals for the D.C. Circuit · 1987
- William J. Crum v. Commissioner of Internal RevenueCourt of Appeals for the D.C. Circuit · 1980
- Harbor Insurance Company v. Schnabel Foundation Company, Inc.Court of Appeals for the D.C. Circuit · 1991
- John P. Pomeroy v. United States of America, John P. Pomeroy and Frances E. Pomeroy, Cross-Appellants v. United States of America, Cross-AppelleeCourt of Appeals for the Fifth Circuit · 1989
3 more not listed; retrieve them via the Exa API.
4Cited by38 opinions
- Texas Democratic Party v. Greg Abbott, GoveCourt of Appeals for the Fifth Circuit · 2020
- Charles G. Fargo Elizabeth A. Fargo v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 2006
- Elec. Privacy Info. Ctr. v. Internal Revenue Serv.Court of Appeals for the D.C. Circuit · 2018
- William D. Armstrong v. Commissioner of Internal RevenueCourt of Appeals for the Tenth Circuit · 1994
- Dl v. District of ColumbiaDistrict Court, District of Columbia · 2013
33 more not listed; retrieve them via the Exa API.