Burford v. C.I.R.

CourtUnited States Courts of Appeals. United States Court of Appeals (4th Circuit)
Citation786 F.2d 1151
PartiesBurford v. C.I.R. 85-1927
Decision Date28 March 1986

Page 1151

786 F.2d 1151
Burford
v.
C.I.R.
85-1927
United States Court of Appeals,
Fourth Circuit.
3/28/86

U.S.T.C., 76 T.C. 96

AFFIRMED

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6 practice notes
  • Dees v. Comm'r, 148 T.C. No. 1
    • United States
    • United States Tax Court
    • February 2, 2017
    ...holding that we had jurisdiction in Burford v. Commissioner * * * [, 76 T.C. 96, 100 (1981), aff'd without published opinion, 786 F.2d 1151 (4th Cir. 1986),] we pointed out that the taxpayer was not misled by the statutory notice. We make the same observation in the Page 8instant case. Unde......
  • Oyer v. Commissioner, Docket No. 11887-02L.
    • United States
    • United States Tax Court
    • June 17, 2003
    ...it covered the entire 1995 year. See Burford v. Commissioner [Dec. 37,620], 76 T.C. 96, 100 (1981), affd. without published opinion 786 F.2d 1151 (4th Cir. 1986); Sanderling, Inc. v. Commissioner [Dec. 33,939], 66 T.C. 743, 749 (1976) ("where the notice [of deficiency] is based on the ......
  • Upchurch v. Commissioner, Dkt. No. 19730-04L.
    • United States
    • United States Tax Court
    • July 9, 2007
    ...by petitioner's reliance on comments made in Burford v. Commissioner [Dec. 37,620], 76 T.C. 96 (1981), affd. without published opinion 786 F.2d 1151 (4th Cir. 1986), and Sanderling, Inc. v. Commissioner [78-1 USTC ¶ 9284], 571 F.2d 174 (3d Cir. 1978), affg. in part [Dec. 33,939] 66 T.C. 743......
  • Upchurch v. Commissioner of Internal Revenue, No. 19730-04L (U.S.T.C. 7/9/2007), No. 19730-04L.
    • United States
    • United States Tax Court
    • July 9, 2007
    ...not persuaded by petitioner's reliance on comments made in Burford v. Commissioner, 76 T.C. 96 (1981), affd. without published opinion 786 F.2d 1151 (4th Cir. 1986), and Sanderling, Inc. v. Commissioner, 571 F.2d 174 (3d Page 15 1978), affg. in part 66 T.C. 743 (1976) and 67 T.C. 176 (1976)......
  • Request a trial to view additional results
6 cases
  • Dees v. Comm'r, 148 T.C. No. 1
    • United States
    • United States Tax Court
    • February 2, 2017
    ...holding that we had jurisdiction in Burford v. Commissioner * * * [, 76 T.C. 96, 100 (1981), aff'd without published opinion, 786 F.2d 1151 (4th Cir. 1986),] we pointed out that the taxpayer was not misled by the statutory notice. We make the same observation in the Page 8instant case. Unde......
  • Oyer v. Commissioner, Docket No. 11887-02L.
    • United States
    • United States Tax Court
    • June 17, 2003
    ...it covered the entire 1995 year. See Burford v. Commissioner [Dec. 37,620], 76 T.C. 96, 100 (1981), affd. without published opinion 786 F.2d 1151 (4th Cir. 1986); Sanderling, Inc. v. Commissioner [Dec. 33,939], 66 T.C. 743, 749 (1976) ("where the notice [of deficiency] is based on the ......
  • Upchurch v. Commissioner, Dkt. No. 19730-04L.
    • United States
    • United States Tax Court
    • July 9, 2007
    ...by petitioner's reliance on comments made in Burford v. Commissioner [Dec. 37,620], 76 T.C. 96 (1981), affd. without published opinion 786 F.2d 1151 (4th Cir. 1986), and Sanderling, Inc. v. Commissioner [78-1 USTC ¶ 9284], 571 F.2d 174 (3d Cir. 1978), affg. in part [Dec. 33,939] 66 T.C. 743......
  • Upchurch v. Commissioner of Internal Revenue, No. 19730-04L (U.S.T.C. 7/9/2007), No. 19730-04L.
    • United States
    • United States Tax Court
    • July 9, 2007
    ...not persuaded by petitioner's reliance on comments made in Burford v. Commissioner, 76 T.C. 96 (1981), affd. without published opinion 786 F.2d 1151 (4th Cir. 1986), and Sanderling, Inc. v. Commissioner, 571 F.2d 174 (3d Page 15 1978), affg. in part 66 T.C. 743 (1976) and 67 T.C. 176 (1976)......
  • Request a trial to view additional results

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