S&O LIQUIDATING P'SHIP v. COMM'R OF INTERNAL REVENUE, 01-1631
Original partners and signatories to a closing agreement, who objected to intervention and participation in settlement by former partners of a now-defunct accounting firm, but who nonetheless signed an agreement resolving their disputes with the IRS, cannot subsequently appeal the Tax Court's decision allowing that participation.
- Argued 11/05/2001
- Decided 05/23/2002
- Published 05/23/2002
- COFFEY, Circuit Judge., Before COFFEY, ROVNER and EVANS, Circuit Judges.
- United States Seventh Circuit
- For Appellant:
- Joseph J. Haspel (argued), Stein, Riso & Mantel, New City, NY, for Appellants.
- For Appellees:
- Helayne O. Stoopack,Kramer, Levin, Naftalis, Nessen, Kamin & Frankel, New York, NY, for Petitioners-Appellees., Stuart L. Brown, IRS, Washington, DC, Gary R. Allen, Joan I. Oppenheimer (argued), DOJ, Tax Div., App. Sec., Washington, DC, William F. Hammack, IRS, Dallas, TX, for Respondent-Appellee., Isidore R. Tucker, New York, NY, for Appellee.