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BURKE v. C.I.R.

No. 06-1865.

485 F.3d 171 (2007)

Timothy J. BURKE, Petitioner, Appellant, v. COMMISSIONER OF INTERNAL REVENUE, Respondent, Appellee.

United States Court of Appeals, First Circuit.

Decided May 4, 2007.

Attorney(s) appearing for the Case

Timothy J. Burke, for appellant.

Jonathan S. Cohen, Attorney, Tax Division, U.S. Department of Justice, with whom Eileen J. O'Connor, Assistant Attorney General, and Regina S. Moriarty, Attorney, Tax Division, were on brief, for appellee.

Before TORRUELLA, Circuit Judge, JOHN R. GIBSON, Senior Circuit Judge, and LIPEZ, Circuit Judge.

TORRUELLA, Circuit Judge.

On May 14, 2004, Timothy J. Burke received a notice of deficiency from the Internal Revenue Service ("IRS") stating that Burke owed taxes on his distributive share of his partnership's income for 1998. Burke petitioned the tax court for a redetermination of his tax liability, arguing that he was not liable for tax on his 1998 distributive share because the partnership's receipts were placed in escrow. The tax court rejected Burke's argument...

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