Harold T. Eisenman, Aldo Genova, Lucy Genova, Sheila Grossman, Marton Grossman, Catherine K. Hardwick, Donn Sand, Rosemarie Sand, Frank Sciara, Nancy Sciara, Donald Toresco, Marguerite Toresco, Harold Traub, Donna Traub v. Commissioner of Internal Revenue Service Robert Borra, Michael A. Farina, Sandra Farina, Joseph Casser, Alda Casser, Irving Fish, Ilene Fish, Arthur Greenbaum, Theodora Greenbaum, Paul Rowe, Michael

Citation: 67 F.3d 291Docket: 95-7110

Court: Court of Appeals for the Third Circuit; September 28, 1995; Federal Appellate Court

Combined Opinion AnalysisCombined Opinion SummaryCombined Opinion Original

Narrative Opinion Summary

The case involves multiple taxpayers, including Harold T. Eisenman, appealing against the Internal Revenue Service concerning their tax liabilities. These appeals were heard by the United States Court of Appeals for the Third Circuit, following rulings made by the United States Tax Court in two separate cases, overseen by Judge Jacobs. The Tax Court's decisions, identified by case numbers U.S.T.C. Nos. 85-29996 and 84-29586, were affirmed by the Third Circuit Court on September 28, 1995. The appellate court found no error in the Tax Court's rulings, as documented in the Federal Reporter and American Federal Tax Reports. Consequently, the taxpayers' appeals were unsuccessful, and the IRS's determinations regarding the disputed tax liabilities were upheld. The decision underscores the correctness of the Tax Court's findings concerning the tax assessments made against the appellants.

Legal Issues Addressed

Affirmation of Tax Court Rulingssubscribe to see similar legal issues

Application: The appellate court's affirmation indicates that the Tax Court's findings regarding the tax assessments were correct and that the IRS's positions were upheld.

Reasoning: The affirmation indicates that the taxpayers' claims were ultimately unsuccessful, upholding the IRS's positions regarding the tax liabilities in question.

Appeal from Tax Court Decisionssubscribe to see similar legal issues

Application: The United States Court of Appeals for the Third Circuit reviewed and affirmed the decisions of the United States Tax Court regarding the taxpayers' liabilities.

Reasoning: On September 28, 1995, the Third Circuit affirmed the Tax Court's decisions, indicating that the appellate court found no error in the lower court's rulings.