1. Home
  2. Browse Decisions
  3. F.3d
  4. 586 F.3d
  5. 586 F.3d 1213 (2009)
 

SEVERO v. C.I.R.

No. 08-70817.

586 F.3d 1213 (2009)

Michael V. SEVERO; Georgina C. Severo, Petitioners-Appellants, v. COMMISSIONER of INTERNAL REVENUE, Respondent-Appellee.

United States Court of Appeals, Ninth Circuit.

Filed November 20, 2009.

Attorney(s) appearing for the Case

Michael V. Severo, Law Offices of Michael V. Severo, Los Angeles, CA, for the appellants.

Curtis C. Pett, Department of Justice, Tax Division, Washington, D.C., for the appellee.

Before: CYNTHIA HOLCOMB HALL and RICHARD C. TALLMAN, Circuit Judges, and DAVID M. LAWSON, District Judge.

HALL, Circuit Judge:

Taxpayers Michael and Georgina Severo ("the Severos") appeal from the decision of the United States Tax Court granting summary judgment in favor of the Internal Revenue Service ("IRS") and permitting the IRS to proceed with its collection action relating to the Severos' 1990 tax liability. We have jurisdiction pursuant to 26 U.S.C. § 7482(a)(1) and affirm the decision of the Tax Court.

I. Background

The Severos' 1990 joint...

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