United States Seventh Circuit

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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.

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.
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