Opinion · United States Court of Appeals for the Second Circuit

COLE v. C.I.R., 272 F.2d 13 (2nd Cir. 1959)

272 F.2d 13

Type
Opinion
Court
United States Court of Appeals for the Second Circuit
Jurisdiction
Federal
Date
1959-11-19
Topic
general

COLE v. C.I.R., 272 F.2d 13 (2nd Cir. 1959) Frank COLE, alias Frank Shapiro, Petitioner, v. COMMISSIONER OF INTERNALREVENUE, Respondent. No. 16, Docket 25537.United States Court of Appeals, Second Circuit.Argued November 5, 1959. Decided November 19, 1959.

Citator

UpLaw has not yet analyzed COLE v. C.I.R., 272 F.2d 13 (2nd Cir. 1959). The absence of a flag is not a finding that it is good law.

COLE v. C.I.R.,272 F.2d 13(2nd Cir. 1959)
Frank COLE, alias Frank Shapiro, Petitioner, v. COMMISSIONER OF INTERNAL
REVENUE, Respondent.
No. 16, Docket 25537.
United States Court of Appeals, Second Circuit.
Argued November 5, 1959.
Decided November 19, 1959.
Allen M. Mesirow, Washington, D.C., for petitioner.

Charles B.E. Freeman, Atty., Dept. of Justice, Washington, D.C. (Charles K. Rice, Asst. Atty. Gen., and Lee A. Jackson and Robert N. Anderson, Attys., Dept. of Justice, Washington, D.C., on the brief), for respondent.
Before CLARK, Chief Judge, and HINCKS and WATERMAN, Circuit Judges.
PER CURIAM.
The only ground assigned for review is that the Tax Court refused to enter orders of deficiency limited to the amounts stated in a stipulation prepared on behalf of the Commissioner during negotiations for settlement, signed by the taxpayer, but never signed or finally agreed to by the Commissioner. Under the circumstances we cannot see how the Commissioner may be limited in his recovery of deficiencies or estopped to claim them.

The decision of the Tax Court is affirmed.Page 14