Legal Opinion
Richard L. Seltzer v. Commissioner of Internal Revenue
Court of Appeals for the Seventh Circuit
Decided October 3, 1997No. 96-3943Unpublished
1Opinion of the Court
124 F.3d 205
80 A.F.T.R.2d 97-6125, 97-2 USTC P 50,649
NOTICE: Seventh Circuit Rule 53(b)(2) states unpublished orders shall not be cited or used as precedent except to support a claim of res judicata, collateral estoppel or law of the case in any federal court within the circuit.
Richard L. SELTZER, Petitioner-Appellant,
v.
COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellee.
No. 96-3943.
United States Court of Appeals, Seventh Circuit.
Submitted August 7, 1997.*
Decided August 27,1997.
Rehearing En Banc Denied Oct. 3, 1997.
Appeal from the United States Tax Court, No. 25353-93; Lewis R. Carluzzo,…
2Cases cited3 opinions
- James A. Pittman v. Commissioner of Internal RevenueCourt of Appeals for the Seventh Circuit · 1996
- Richard L. Seltzer v. Office of Personnel ManagementCourt of Appeals for the Federal Circuit · 1987
- Richard L. Seltzer v. Office of Personnel ManagementCourt of Appeals for the Federal Circuit · 1994