United States Eleventh Circuit
MONAHAN v. COMM'R OF INTERNAL REVENUE, 02-12164
A "Piggyback Agreement" constituted a settlement agreement that effectively resolved all disputed issues, and taxpayers seeking redetermination of a tax deficiency effectively waived their right to raise any additional defenses by entering into the agreement.
Appellate Information
- Decided 02/13/2003
- Published 02/13/2003
Judges
- ANDERSON, Circuit Judge:, Before ANDERSON, BLACK and MARCUS, Circuit Judges.
Court
- United States Eleventh Circuit
Counsel
- For Appellant:
- Tobias Weiss, Stamford, CT, for Petitioner-Appellant.
- For Appellees:
- David E. Carmack, John A. Nolet, Appellate Section, Washington, DC, for Respondent-Appellee.