United States Second Circuit

Plaintiff successfully appeals a judgment of the Tax Court where it is sufficiently unclear whether a tax refund was ever sent to plaintiff by the IRS and the factual record is unclear as to the statutory interest that plaintiff owes.

Appellate Information

• Decided 08/19/2004
• Published 08/19/2004

Judges

• JACOBS, Circuit Judge., Before:  WALKER, Chief Judge, WINTER, and JACOBS, Circuit Judges.

Court

• United States Second Circuit

Counsel

• For Appellant:
  
• Raymond Wright, Pro Se, New York, NY, for Petitioner-Appellant.


• For Appellees:
  
• Mary E. Raccapriore, U.S. Dept. of Justice, Washington, D.C., (Eileen O'Connor, Assistant Attorney General, David English Carmack and Sarah Ann Ketchum, U.S. Dept. of Justice, Washington, D.C., on the brief), for Respondent-Appellee.