X

Thank you for sharing!

Your article was successfully shared with the contacts you provided.
ARGUED MAY 27, 2009

Before CUDAHY, RIPPLE, and WOOD,Circuit Judges.

This case began in 1986, when Burton W. Kanter, a well-known tax attorney and businessman, filed a petition seeking review of the Commissioner of Internal Revenue’s determination that he had not paid all his taxes. Since then, the case has taken a yo-yo path through our judicial system, from the Tax Court to the Supreme Court and back again. In this iteration, Kanter’s Estate and related parties appeal from an unfavorable Tax Court decision that rejected many of the factual findings of the Special Trial Judge (“STJ”) that presided over the trial. (We refer to the petitioners collectively as “Kanter.”) The theme of Kanter’s arguments on appeal is that the Tax Court did not defer, as it should have, to the STJ’s original findings of fact. In evaluating the issues Kanter raises, we review the STJ’s original findings of fact for clear error.

 
Reprints & Licensing
Mentioned in a Law.com story?

License our industry-leading legal content to extend your thought leadership and build your brand.

More From ALM

Premium Subscription

With this subscription you will receive unlimited access to high quality, online, on-demand premium content from well-respected faculty in the legal industry. This is perfect for attorneys licensed in multiple jurisdictions or for attorneys that have fulfilled their CLE requirement but need to access resourceful information for their practice areas.
View Now

Team Accounts

Our Team Account subscription service is for legal teams of four or more attorneys. Each attorney is granted unlimited access to high quality, on-demand premium content from well-respected faculty in the legal industry along with administrative access to easily manage CLE for the entire team.
View Now

Bundle Subscriptions

Gain access to some of the most knowledgeable and experienced attorneys with our 2 bundle options! Our Compliance bundles are curated by CLE Counselors and include current legal topics and challenges within the industry. Our second option allows you to build your bundle and strategically select the content that pertains to your needs. Both options are priced the same.
View Now

Global Leaders in Consulting (GLC) 2023

February 16, 2023
London

The Global Leaders in Consulting awards are for those who are making a big impression within the industry, but also worldwide.


Learn More

Complex Claims & Litigation Forum 2023

February 27, 2023 - March 01, 2023
Henderson, NV

Aimed to help Insurers prevent, prepare and prevail In adjudicating complex claims, negotiating settlements and winning cases.


Learn More

Women, Influence & Power in Law UK Awards 2023

March 08, 2023
London

Women, Influence & Power in Law UK Awards honors women lawyers who have made a remarkable difference in the legal profession.


Learn More

Litigation and Criminal Defense Attorney - Georgia


Established, small town law firm in Athens, GA has an immediate opening for an Attorney to assist with diverse caseload. Handle Litigation i...


Apply Now ›

Attorneys-Solicitor General Division


Attorneys Solicitor General Division: The West Virginia Attorney General's Office is accepting applications for mid- and senior-level po...


Apply Now ›

Commercial Unit Attorney - Procurement Policy 13601


Commercial Unit Attorney - Procurement Policy 13601 Civil Service Title: Agency Attorney Level: Level 3 Division/Office: O...


Apply Now ›

WEINSTEIN FAMILY LAW

02/06/2023
NJLJ Web

Weinstein Family Law is pleased to announce the promotion of Erika P. Handler to Partner


View Announcement ›

ANSELMI & CARVELLI, LLP

02/06/2023
NJLJ Web

Anselmi & Carvelli, LLP is pleased to announce that Zachary D. Wellbrock has been named Partner of the firm.


View Announcement ›

HENDRICK PHILLIPS SALZMAN & FLATT, PC

02/02/2023
DR Web

Hendrick Phillips Salzman & Siegel, PC is proud to announce J.T. Gallagher as the firm s newest partner.


View Announcement ›