United States Second Circuit
Cinema 84 v. Comm'r of Internal Revenue, 04-4798
Dismissal of plaintiff's partnership-level suit is affirmed over his claim that the Tax Court failed to appoint a tax matters partner to represent the partnership, which deprived him of due process.
Appellate Information
- Decided 06/22/2005
- Published 06/23/2005
Judges
- KATZMANN, Circuit Judge., Before: CARDAMONE and KATZMANN, Circuit Judges, KRAVITZ, District Judge.
Court
- United States Second Circuit
Counsel
- For Appellant:
- Sallie W. Gladney (Teresa J. Womack and Thomas E. Redding, on the brief), Redding & Associates, P.C., Houston, TX, for Appellant Garlon J. Reigler.
- For Appellees:
- Robert J. Branman (Eileen J. O'Connor, Assistant Attorney General, and Kenneth L. Greene, on the brief), Tax Division, Department of Justice, Washington, DC, for Respondent-Appellee Commissioner of Internal Revenue.