Legal Opinion
Grajales v. Commissioner of Internal Revenue
Court of Appeals for the Second Circuit
Decided August 24, 2022No. 21-1420PublishedCited by 10 opinions
1Opinion of the Court
21-1420 Grajales v. Commissioner of Internal Revenue UNITED STATES COURT OF APPEALS FOR THE SECOND CIRCUIT ______________ August Term 2021 (Argued: May 19, 2022 | Decided: August 24, 2022) Docket No. 21-1420 KIRGIZIA I. GRAJALES, Plaintiff-Appellant, v. COMMISSIONER OF INTERNAL REVENUE, Defendant-Appellee. † ______________ Before: JACOBS, WESLEY, NARDINI, Circuit Judges. _________________ Kirgizia Grajales petitioned the United States Tax Court to redetermine her income tax deficiency after the Commissioner of Internal Revenue concluded that she was subject to a 10-percent exaction under 26…
2Cases cited18 opinions
- Russello v. United StatesSupreme Court of the United States · 1983
- National Federation of Independent Business v. SebeliusSupreme Court of the United States · 2012
- United States v. ButlerSupreme Court of the United States · 1936
- Hughes Aircraft Co. v. JacobsonSupreme Court of the United States · 1999
- Dada v. MukaseySupreme Court of the United States · 2008
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3Cited by10 opinions
- Bloomberg v. The New York City Department of EducationDistrict Court, S.D. New York · 2023
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- Mar-Can Transp. Co. v. Loc. 854 Pension FundCourt of Appeals for the Second Circuit · 2026
- Martinez v. Gutsy LLCDistrict Court, E.D. New York · 2022
- Nadia Murad et al. v. Lafarge S.A. et al.District Court, E.D. New York · 2026
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