1. Home
  2. Browse Decisions
  3. F.2d
  4. 787 F.2d
  5. 787 F.2d 1541 (1986)
 

BENZVI v. C.I.R.

No. 85-8734.

787 F.2d 1541 (1986)

Jeremiah BENZVI and Robert L. McLeroy, Petitioners-Appellants, v. COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellee.

United States Court of Appeals, Eleventh Circuit.

April 29, 1986.

Attorney(s) appearing for the Case

Martin A. Schainbaum, Kathleen A. Miller, San Francisco, Cal., for petitioners-appellants.

Michael L. Paup, Washington, D.C., Glenn L. Archer, Roger M. Olsen, Richard Farber, Gary D. Gray, Asst. Attys. Gen., Washington, D.C., for respondent-appellee.

Before TJOFLAT, and KRAVITCH, Circuit Judges, and DUMBAULD, Senior District Judge.

KRAVITCH, Circuit Judge:

This appeal requires us to decide whether a letter sent by the IRS is a deficiency determination and notice sufficient to trigger the jurisdiction of the United States Tax Court within the meaning of I.R.C. §§ 6212(a) and 6213(a).1

Appellants Benzvi and McLeroy are two of 111 taxpayers who filed suit in the Tax Court of the United States in response...

Let's get started

Leagle.com

Welcome to the leading source of independent legal reporting
Sign on now to see your case.
Or view more than 10 million decisions and orders.

  • Updated daily.
  • Uncompromising quality.
  • Complete, Accurate, Current.

Listed below are the cases that are cited in this Featured Case. Click the citation to see the full text of the cited case. Citations are also linked in the body of the Featured Case.

Cited Cases

  • No Cases Found

Listed below are those cases in which this Featured Case is cited. Click on the case name to see the full text of the citing case.

Citing Cases