ANNAMALAI v. C.I.R.

No. 17-60255.

884 F.3d 530 (2018)

Annamalai ANNAMALAI; Parvathi Siva Annamalai, Petitioners-Appellants, v. COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellee.

United States Court of Appeals, Fifth Circuit.

March 8, 2018.


Attorney(s) appearing for the Case

Annamalai Annamalai , USP Marion, Marion, IL, Parvathi Siva Annamalai , Coimbatore, India, for Petitioners-Appellants.

Ivan Clay Dale , David A. Hubbert , Gilbert Steven Rothenberg, Esq. , Senior Attorney, Bridget Maria Rowan , U.S. Department of Justice, Washington, DC, William M. Paul , Internal Revenue Service, Washington, DC, for Respondent-Appellee.

Before JOLLY, DENNIS, and ELROD, Circuit Judges.


Before us today is an appellate jurisdictional issue of first impression. Under Federal Rule of Appellate Procedure 13, the statutory 90-day window to appeal a Tax Court decision to our court runs from either: 1) the entry of the Tax Court decision being appealed or 2) if a party moves to vacate or revise the Tax Court's decision, from the...

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