FRANK COLE, ALIAS FRANK SHAPIRO, PETITIONER,
v.
COMMISSIONER OF INTERNAL REVENUE, RESPONDENT
FRANK COLE, ALIAS FRANK SHAPIRO, PETITIONER,
COMMISSIONER OF INTERNAL REVENUE, RESPONDENT
272 F.2d 13
United States Court of Appeals for the Second Circuit (1959)
Caution
Cited by 4 cases
Opinion of the Court
PER CURIAM.
The only ground assigned for review is that the Tax Court refused to enter orders of deficiency limited to the amounts stated in a stipulation prepared on behalf of the Commissioner during negotiations for settlement, signed by the taxpayer, but never signed or finally agreed to by the Commissioner. Under the circumstances we cannot see how the Commissioner may be limited in his recovery of deficiencies or estopped to claim them.
The decision of the Tax Court is affirmed.
Cases With Similar Vibessemantic neighbors from the corpus
Citator
Cited By
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Pfeffer v. Commissioner OF Internal Revenue, 272 F.2d 383 (2d Cir. 1959)
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Est. OF Ralph L. Jones v. Commissioner OF Internal Revenue, 795 F.2d 566 (6th Cir. 1986)