CASSIDY v. C.I.R.

No. 86-2302.

814 F.2d 477 (1987)

Thomas V. CASSIDY, Petitioner-Appellant, v. COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellee.

United States Court of Appeals, Seventh Circuit.

Decided March 18, 1987.


Attorney(s) appearing for the Case

Martha Brisette, Asst. Atty. Gen., Tax. Div. Dept. of Justice, Washington, D.C., for respondent-appellee.

John E. Cassidy, Cassidy & Mueller, Peoria, Ill., for petitioner-appellant.

Before CUDAHY, and RIPPLE, Circuit Judges, and WILL, Senior District Judge.


RIPPLE, Circuit Judge.

In this case, appellant-taxpayer Thomas V. Cassidy, appeals from the order and decision of the United States Tax Court granting summary judgment for the Commissioner with respect to income tax deficiencies and fraud penalties. For the reasons set forth in this opinion, we affirm the judgment of the tax court.

I

Facts

On June 24, 1980, the Commissioner of Internal Revenue sent the appellant a notice of deficiency in...

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