United States Seventh Circuit

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.

Appellate Information

• Argued 11/05/2001
• Decided 05/23/2002
• Published 05/23/2002

Judges

• COFFEY, Circuit Judge., Before COFFEY, ROVNER and EVANS, Circuit Judges.

Court

• United States Seventh Circuit

Counsel

• 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.