Legal Opinion
Kevin Conway v. United States
Court of Appeals for the Federal Circuit
Decided June 13, 2003No. 02-5013PublishedCited by 35 opinions
1Opinion of the Court
DYK, Circuit Judge.
Kevin Conway (“the taxpayer”) appeals the Court of Federal Claims’ decision dismissing his suit for the refund of penalties and interest, holding that the Internal Revenue Service’s (“IRS’s”) deficiency assessment was timely and rejecting the taxpayer’s other contentions. Conway v. United States, 50 Fed. Cl. 273 (2001). We affirm.
BACKGROUND
In 1982, the taxpayer, a professional actor, acquired a quarter-unit interest in a bmited partnership known as Stevens Re-eyebng Associates (“the partnership”) for $12,500. The taxpayer did so after a conversation with David Alter, a New…
2Cases cited22 opinions
- Welch v. HelveringSupreme Court of the United States · 1933
- United States v. BoyleSupreme Court of the United States · 1985
- Federal Trade Commission v. Minneapolis-Honeywell Regulator Co.Supreme Court of the United States · 1952
- Scofield v. National Labor Relations BoardSupreme Court of the United States · 1969
- David E. Heasley and Kathleen Heasley v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1990
17 more not listed; retrieve them via the Exa API.
3Cited by35 opinions
- Stobie Creek Investments LLC v. United StatesCourt of Appeals for the Federal Circuit · 2010
- Keener v. United StatesCourt of Appeals for the Federal Circuit · 2009
- Stobie Creek Investments, LLC v. United StatesUnited States Court of Federal Claims · 2008
- Jade Trading, LLC ex rel. Ervin Capital, LLC v. United StatesUnited States Court of Federal Claims · 2007
- Consolidated Edison Co. v. United StatesUnited States Court of Federal Claims · 2009
30 more not listed; retrieve them via the Exa API.