Cole v. Commissioner

Second Circuit

Cole v. Commissioner

272 F.2d 13

CourtCourt of Appeals for the Second Circuit

DecidedNovember 19, 1959

DocketNo. 16, Docket 25537

StatusPublished

Cited by1 cases

This text of 272 F.2d 13 (Cole v. Commissioner) is published on Counsel Stack Legal Research, covering Court of Appeals for the Second Circuit primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

Cole v. Commissioner, 272 F.2d 13 (2d Cir. 1959).

Pincite

Opinion

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.

Free access — add to your briefcase to read the full text and ask questions with AI

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.

Cite This Page — Counsel Stack

Bluebook (online)

272 F.2d 13, Counsel Stack Legal Research, https://law.counselstack.com/opinion/cole-v-commissioner-ca2-1959.

Opinion

Related

Cite This Page — Counsel Stack