BAKER v. C.I.R.

No. 85-1199.

787 F.2d 637 (1986)

Robert Randall BAKER, Appellant, v. COMMISSIONER OF INTERNAL REVENUE, Appellee.

United States Court of Appeals, District of Columbia Circuit.

Decided April 4, 1986.

As Amended April 4, 1986.


Attorney(s) appearing for the Case

David Rodney, for appellant.

Bruce Ellisen, Atty., Dept. of Justice, for appellee. Glenn L. Archer, Jr., Asst. Atty. Gen. and Michael L. Paup, were on brief for appellee. Gilbert S. Rothenberg and Roger M. Olsen, Attys., Dept. of Justice, Washington, D.C., also entered appearances for appellee.

Before: ROBINSON, Chief Judge, MIKVA and GINSBURG, Circuit Judges.


Opinion for the Court filed by Circuit Judge GINSBURG.

GINSBURG, Circuit Judge:

This case arose out of alleged deficiencies in the 1979 and 1980 federal income tax paid by appellant Robert Randall Baker. Ultimately, the Commissioner of Internal Revenue (Commissioner) conceded that the opposition of the United States to Baker's Tax Court petition was incorrect. Baker owed no tax, the Commissioner eventually stipulated; instead, he was entitled to a refund for...

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