H. MELIN v. C.I.R.

Nos. 93-1208, 93-1210.

54 F.3d 432 (1995)

Lawrence H. MELIN, Jr. and Sandra S. Melin, Petitioners-Appellants, v. COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellee.

United States Court of Appeals, Seventh Circuit.

Decided May 12, 1995.


Attorney(s) appearing for the Case

Declan J. O'Donnell (submitted), Englewood, CO, for petitioners-appellants.

Gary R. Allen, David I. Pincus, Kevin M. Brown, Edward T. Perelmuter, Dept. of Justice, Tax Div., Appellate Section, Washington, DC, for respondent-appellee.

Before CUMMINGS, EASTERBROOK, and RIPPLE, Circuit Judges.


CUMMINGS, Circuit Judge.

The appellants present us with a jurisdictional question that has been answered by a number of our sister circuits: Whether the Tax Court has jurisdiction to review certain interest determinations on deficiencies that have been assessed pursuant to the Internal Revenue Code ("Code"). 26 U.S.C. § 6215. Our answer, like our sister circuits, is no. McMullen v. Commissioner,

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