MILLER TABAK HIRSCH & CO. v. C.I.R.

No. 218, Docket 95-4216.

101 F.3d 7 (1996)

MILLER TABAK HIRSCH & CO., MTH Holdings, Inc., Tax Matters Partner, Petitioners-Appellees, v. COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellant.

United States Court of Appeals, Second Circuit.

Decided November 21, 1996.


Attorney(s) appearing for the Case

John Peter Coll, Jr., New York City (Christopher P. Johnson, Donovan Leisure Newton & Irvine, New York City, of counsel), for Petitioners-Appellees.

Sally J. Schornstheimer, Attorney, Tax Division, Department of Justice, Washington, DC, (Loretta G. Argrett, Assistant Attorney General, Washington, DC; Gary R. Allen, Ann B. Durney, Attorneys, Tax Division, Department of Justice, Washington, DC), for Respondent-Appellant.

Before: KEARSE, LEVAL, and CABRANES, Circuit Judges.


LEVAL, Circuit Judge:

This appeal challenges the United States Tax Court's interpretation of a settlement agreement between the Internal Revenue Service (the "IRS") and Miller Tabak Hirsch & Co. (including its affiliate MTH Holdings, Inc., Tax Matters Partner) (collectively "MTH").

The IRS asserted numerous adjustments to MTH's partnership tax returns for tax years 1982-1985. MTH filed suit in the tax court contesting...

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