Legal Opinion
Musa v. Commissioner
Court of Appeals for the Seventh Circuit
Decided April 26, 2017No. 16-1841PublishedCited by 6 opinions
1Opinion of the Court
HAMILTON, Circuit Judge.
The central issue in this appeal from the Tax Court is how to apply the “duty of consistency,” an equitable tax doctrine analogous to judicial estoppel, which prevents a party from prevailing in a court proceeding by taking one position and then taking a contradictory position in a later case. See Kielmar v. Commissioner, 884 F.2d 959, 965 (7th Cir. 1989). The Tax Court correctly applied the duty of consistency in this case to prevent a taxpayer’s unfair tactic to minimize the consequences of his fraud.
Appellant Alaa Musa owns and operates a restaurant in Milwaukee,…
2Cases cited17 opinions
- Foman v. DavisSupreme Court of the United States · 1962
- New Hampshire v. MaineSupreme Court of the United States · 2001
- Life Plans Incorporated v. Security Life of Denver InsuraCourt of Appeals for the Seventh Circuit · 2015
- United States v. Larry Liefer, George Sharos, and Charles PattersonCourt of Appeals for the Seventh Circuit · 1985
- Clemon J. And Ivy C. Herrington v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1988
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3Cited by6 opinions
- Jason Jeffers v. CIRCourt of Appeals for the Seventh Circuit · 2021
- McGaugh v. CommissionerCourt of Appeals for the Seventh Circuit · 2017
- Kathryn Gillette v. CIRCourt of Appeals for the Seventh Circuit · 2020
- Kathryn Gillette v. CIRCourt of Appeals for the Seventh Circuit · 2020
- Raymond McGaugh v. CIRCourt of Appeals for the Seventh Circuit · 2017
1 more not listed; retrieve them via the Exa API.