1. Home
  2. Browse Decisions
  3. F.2d
  4. 985 F.2d
  5. 985 F.2d 704 (1993)
 

SULLIVAN v. C.I.R.

No. 452, Docket 92-4076.

985 F.2d 704 (1993)

David A. SULLIVAN, Petitioner-Appellant, v. COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellee.

United States Court of Appeals, Second Circuit.

Decided February 11, 1993.

Attorney(s) appearing for the Case

Patrick J. Murphy, New York City (Murphy & O'Connell, Kathleen M. O'Connell, of counsel), for petitioner-appellant.

Randolph L. Hutter, Atty., Tax Div., Dept. of Justice, Washington, DC (James A. Bruton, Acting Asst. Atty. Gen., Gary R. Allen, Atty., Tax Div., of counsel), for respondent-appellee.

Before: PRATT and ALTIMARI, Circuit Judges, and GERALD W. HEANEY, Circuit Judge of the United States Court of Appeals for the Eighth Circuit, sitting by designation.

GEORGE C. PRATT, Circuit Judge:

Petitioner David A. Sullivan appeals from a decision of the United States Tax Court, Joel Gerber, Judge, that charged him with an income tax deficiency of $26,547 for 1983, plus additions to tax under 26 U.S.C. §§ 6651 (failure to file tax return), 6653(a)(1) & (2) (negligent underpayment of tax), and 6661 (substantial underpayment of tax) (1982). The commissioner agrees that the tax court erred in imposing additions...

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