Davison v. C.I.R.

Decision Date27 October 1993
PartiesDavison v. CIR NO. 93-4058
CourtU.S. Court of Appeals — Second Circuit

Appeal From: U.S.T.C.

AFFIRMED.

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6 cases
  • Comm'r Internal Revenue v. Lundy
    • United States
    • U.S. Supreme Court
    • January 17, 1996
    ...Appeals to have addressed the question has affirmed the Tax Court's interpretation of § 6512(b)(3)(B), see Davison v. Commissioner, 9 F.3d 1538 (C.A.2 1993) (unpublished disposition); Allen v. Commissioner, 23 F.3d 406 (C.A.6 1994) (unpublished disposition); Galuska v. Commissioner, 5 F.3d ......
  • Moretti v. C.I.R., 415
    • United States
    • U.S. Court of Appeals — Second Circuit
    • February 23, 1996
    ... ... Commissioner of Internal Revenue, 53 F.3d 523, 528 (2d Cir.1995). The Tax Court's application of the Federal Rules of Evidence, as well as its interpretation and application of its own procedural rules, is ... Lundy, --- U.S. ----, ----, 116 S.Ct. 647, 652, 133 L.Ed.2d 611 (1996); Davison v. Commissioner of Internal Revenue, 64 T.C.M. (CCH) 1517, 1518-19, 1992 WL 366470 (1992), aff'd without opinion, 9 F.3d 1538 (2d Cir.1993) ... ...
  • Lundy v. I.R.S.
    • United States
    • U.S. Court of Appeals — Fourth Circuit
    • January 30, 1995
    ... ... Commissioner, 99 T.C. 475, 1992 WL 252851 (1992), aff'd, 23 F.3d 406 (6th Cir.1994) (table), and succeeded by at least nine other decisions of the Tax Court. See Braman v. Commissioner, T.C.M. (P-H) 92,636, 1992 WL 314025 92); Davison v. Commissioner, T.C.M. (P-H) 92,709, 1992 WL 366470 (1992), aff'd, 9 F.3d 1538 (2d Cir.1993) (table); Durham v. Commissioner, T.C.M. (P-H) ... ...
  • Stevens v. Commissioner, Docket No. 21524-93.
    • United States
    • U.S. Tax Court
    • May 30, 1996
    ...Allen v. Commissioner, 23 F.3d 406 (6th Cir. 1994), affg. without published opinion [Dec. 48,566] 99 T.C. 475 (1992); Davison v. Commissioner, 9 F.3d 1538 (2d Cir. 1993), affg. without published opinion [Dec. 48,688(M)] T.C. Memo. 1992-709; Galuska v. Commissioner [93-2 USTC ¶ 50,537], 5 F.......
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