Roberta BORENSTEIN, Petitioner-Appellant,
v.
COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellee.
United States Court of Appeals, Second Circuit.https://leagle.com/images/logo.png
Argued: November 13, 2018.
Decided: April 2, 2019.
Attorney(s) appearing for the Case
KENDALL C. JONES , Eversheds Sutherland (US) LLP, Washington, D.C., for Petitioner-Appellant.
IVAN C. DALE , Tax Division ( Richard E. Zuckerman , Principal Deputy Assistant Attorney General; Joan I. Oppenheimer , Tax Division, on the brief), United States Department of Justice, Washington, D.C., for Respondent-Appellee.
T. KEITH FOGG ( Simona Altshuler , on the brief), Federal Tax Clinic at the Legal Services Center of Harvard Law School, Jamaica Plain, MA; W. EDWARD AFIELD , Philip C. Cook Low-Income Taxpayer Clinic, Atlanta, GA; for Amici Curiae Federal Tax Clinic at the Legal Services Center of Harvard Law School, Philip C. Cook Low-Income Taxpayer Clinic, in support of Petitioner-Appellant.
Before: JACOBS, POOLER, WESLEY, Circuit Judges.
Dennis Jacobs, Circuit Judge:
Roberta Borenstein appeals from a judgment of the United States Tax Court (Lauber, J.) denying her petition seeking refund of her overpayment of 2012 income tax. The Commissioner of Internal Revenue ("the Commissioner") and Borenstein do not dispute that she overpaid, or the amount of her overpayment...
Let's get started
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.
