U.S. Court of Appeals for the Ninth Circuit, 1994

Asciutto v. Commissioner

U.S. Court of Appeals for the Ninth Circuit · Decided June 17, 1994 · Beezer, Kozinski, Nelson

26 F.3d 108 (Federal Reporter, Third Series)

Counsel

Decían J. O’Donnell, Englewood, CO, for petitioners-appellants., Gary R. Allen, David I. Pincus, Kevin M. Brown, Tax Div., U.S. Dept, of Justice, Washington, DC, for respondent-appellee.

Cases that cite this one

2 later published cases cite this decision.

Lawrence H. Melin, Jr. And Sandra S. Melin v. Commissioner of Internal Revenue (7th Cir. 1995)
Renfrow v. Commissioner (United States Tax Court 1995)

This list shows which later cases cite this one. It does not say how they treated it, and no review of that has been done. Not a substitute for Shepard’s or KeyCite — verify before relying.

Opinion of the Court

ORDER

For the reasons expressed in Bax v. Commissioner of Internal Revenue, 13 F.3d 54 (2d Cir. 1993), the judgment of the United States Tax Court is affirmed.

The facts in Bax differ from the facts of these cases in only one respect: here, plaintiffs Gaetano and Mary Bruni prepaid the interest with respect to one tax year. The decision in Bax, however, also provides the appropriate rationale for our holding today that, even if the Tax Court had jurisdiction, the taxpayers’ claims fail on the merits. See id., 13 F.3d at 58.

AFFIRMED.

Case-law data current through December 31, 2025. Source: CourtListener bulk data.