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SIBEN v. C.I.R.

No. 1119, Docket 90-4128.

930 F.2d 1034 (1991)

Gary L. SIBEN, Michele Siben, Sidney Siben, Stella Siben, Stephen G. Siben, Eileen L. Siben, Walter Siben and Lillian Siben, Petitioners-Appellants, v. COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellee.

United States Court of Appeals, Second Circuit.

Decided April 18, 1991.

Attorney(s) appearing for the Case

Edward Newman, Carle Place, N.Y. (Newman & Cahn, Howard Philip Newman, Palm Beach Gardens, Fla., of counsel), for petitioners-appellants.

Janet Kay Jones, Atty., Tax Div., Dept. of Justice (Shirley D. Peterson, Asst. Atty. Gen., Gary R. Allen, Francis M. Allegra, Attys., Tax Div., Dept. of Justice, Washington, D.C., of counsel), for respondent-appellee.

Before FEINBERG, MINER and MAHONEY, Circuit Judges.

FEINBERG, Circuit Judge:

Petitioners appeal from an order of the United States Tax Court denying their motion for summary judgment, but certifying the case for interlocutory appeal pursuant to 26 U.S.C. § 7482(a)(2). This court granted leave to appeal in October 1990. The sole issue on appeal is whether the statute of limitations for assessing additional tax against an individual partner based on adjustments to partnership items should be measured from the date...

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