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MANNELLA v. C.I.R.

No. 10-1308.

631 F.3d 115 (2011)

Denise MANNELLA v. COMMISSIONER OF INTERNAL REVENUE, Appellant.

United States Court of Appeals, Third Circuit.

Filed: January 19, 2011.

Attorney(s) appearing for the Case

Derek P. Dissinger (argued), Russell, Krafft & Gruber, Lancaster, PA, Alice L. Stewart , Duquesne University School of Law, Raymond C. Vogliano , Eckert, Seamans, Cherin & Mellott, Pittsburgh, PA, for Appellee.

John A. DiCicco , Acting Assistant Attorney General, Teresa E. McLaughlin (argued), Steven W. Parks , Attorneys Tax Division, United States Department of Justice, William J. Wilkins , Internal Revenue Service, Washington, DC, for Appellant.

Carlton M. Smith , Director, Benjamin N. Cardozo School of Law Tax Clinic, New York, NY, Pro Se as Amicus Curiae.

Before: AMBRO, FISHER and GREENBERG, Circuit Judges.

OPINION OF THE COURT

GREENBERG, Circuit Judge.

I. INTRODUCTION

This matter comes on before the Court on the Commissioner of Internal Revenue's appeal from a decision of the United States Tax Court entered on November 5, 2009, in accordance with a Tax Court opinion dated April 13, 2009, and a stipulation of the parties dated October 28, 2009, that together provided that Appellee Denise Mannella did not owe any income taxes, interest, or penalties...

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