1. Home
  2. Browse Decisions
  3. F.3d
  4. 412 F.3d
  5. 412 F.3d 366 (2005)
 

CINEMA '84 v. C.I.R.

Docket No. 04-4798-AG.

412 F.3d 366 (2005)

CINEMA '84, Richard M. Greenberg, Tax Matters Partner, Petitioners, Garlon J. Reigler, A non-participating partner, Appellant, v. COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellee.

United States Court of Appeals, Second Circuit.

Decided: June 22, 2005.

Attorney(s) appearing for the Case

Sallie W. Gladney (Teresa J. Womack and Thomas E. Redding, on the brief), Redding & Associates, P.C., Houston, TX, for Appellant Garlon J. Reigler.

Robert J. Branman (Eileen J. O'Connor, Assistant Attorney General, and Kenneth L. Greene, on the brief), Tax Division, Department of Justice, Washington, DC, for Respondent-Appellee Commissioner of Internal Revenue.

Before: CARDAMONE and KATZMANN, Circuit Judges, KRAVITZ, District Judge.

KATZMANN, Circuit Judge.

Appellant Garlon J. Reigler appeals from various orders of the Tax Court, including a May 26, 2004 order concluding that the court lacked jurisdiction to vacate a September 1, 2000 order, which dismissed a partnership-level suit and entered a decision in favor of the Internal Revenue Service. On appeal, Reigler claims that the Tax Court failed to appoint a tax matters partner (TMP) to represent the partnership in the litigation prior to entering...

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