CITY WIDE TRANSIT, INC. v. C.I.R.

Docket No. 12-1040-ag.

709 F.3d 102 (2013)

CITY WIDE TRANSIT, INC., Petitioner-Appellee, v. COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellant.

United States Court of Appeals, Second Circuit.

Decided: March 1, 2013.


Attorney(s) appearing for the Case

Ivan C. Dale ( Michael J. Haungs , on the brief), for Kathryn Keneally , Assistant Attorney General, Washington, D.C.

Gary Hoppe ( Herbert C. Kantor , on the brief), Kantor, Davidoff, Wolfe, Mandelker, Twomey & Gallanty, P.C., New York, NY.

Before: WALKER, CABRANES, WESLEY, Circuit Judges.


WESLEY, Circuit Judge:

Some have suggested that the Commissioner of Internal Revenue ("Commissioner") rarely loses in tax court, tax court decisions are rarely appealed, and federal circuit courts rarely reverse tax court decisions. See, e.g., James Edward Maule, Instant Replay, Weak Teams, and Disputed Calls: An Empirical Study of Alleged Tax Court Judge Bias, 66 Tenn. L. Rev. 351, 353, 401 (1999) (reviewing empirical studies). Despite some of these...

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