Frank Cole, Alias Frank Shapiro v. Commissioner of Internal Revenue

Second Circuit

Frank Cole, Alias Frank Shapiro v. Commissioner of Internal Revenue

272 F.2d 13, 4 A.F.T.R.2d (RIA) 5838, 1959 U.S. App. LEXIS 3056

CourtCourt of Appeals for the Second Circuit

DecidedNovember 19, 1959

Docket25537

StatusPublished

This text of 272 F.2d 13 (Frank Cole, Alias Frank Shapiro v. Commissioner of Internal Revenue) 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

Frank Cole, Alias Frank Shapiro v. Commissioner of Internal Revenue, 272 F.2d 13, 4 A.F.T.R.2d (RIA) 5838, 1959 U.S. App. LEXIS 3056 (2d Cir. 1959).

Pincite

Opinion

272 F.2d 13

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.

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