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MERINO v. C.I.R.

No. 98-7159.

196 F.3d 147 (1999)

Donald MERINO; Rosemarie Merino, Appellants v. COMMISSIONER OF INTERNAL REVENUE

United States Court of Appeals, Third Circuit.

Decided October 29, 1999.

Attorney(s) appearing for the Case

Bernard S. Mark (Argued), Richard S. Kestenbaum, of Counsel, Kestenbaum & Mark, Great Neck, New York, Attorneys for Appellants.

Loretta C. Argett, Assistant Attorney General, Jonathan S. Cohen, Joan I. Oppenheimer (Argued), Attorneys, Tax Division, United States Department of Justice Tax Division, Washington, D.C.

Before: BECKER, Chief Judge, McKEE, Circuit Judge, and LEE, District Judge

OPINION OF THE COURT

McKEE, Circuit Judge.

Donald and Rosemarie Merino appeal the ruling of the United States Tax Court sustaining the Commissioner of Internal Revenue's imposition of additional taxes for their negligent underpayment of tax pursuant to IRC §§ 6653(a) and (a)(1), and for underpayment of tax attributable to a valuation overstatement pursuant to IRC § 6659.1 The Commissioner's decision was based upon...

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