United States Second Circuit
MADISON RECYCLING ASSOC. v. COMM'R OF INTERNAL REVENUE, 01-4141
Where a Notice of Final Partnership Administrative Adjustment was issued by the IRS within the period of limitations for assessing income tax for a limited partnership's taxable year, and consents issued were valid and effective, partners were liable for taxes.
Appellate Information
- Decided 07/09/2002
- Published 07/09/2002
Judges
- CALABRESI, Circuit Judge., Before: CALABRESI, SACK, and B.D. PARKER, JR., Circuit Judges.
Court
- United States Second Circuit
Counsel
- For Appellant:
- Gillard B. Johnson, III, Bowling & Johnson, P.S.C. (Patrick Nash, Lexington, KY, on the brief), for Petitioners-Appellants.
- For Appellees:
- Annette M. Wietecha (Bruce R. Ellisen, on the brief), for Eileen J. O'Connor, Assistant Attorney General, Tax Division, Department of Justice, Washington, D.C., for Respondent-Appellee.