Burke v. Commissioner
United States Court of Appeals for the First Circuit
485 F.3d 171 (2007)
- Written by Eric Miller, JD
Facts
Timothy Burke (plaintiff) and Jeffrey Cohen formed a partnership called Cohen & Burke (the partnership). A few years later, a dispute arose involving the alleged embezzlement of the partnership’s funds by Cohen. Burke brought suit against Cohen. Burke and Cohen agreed to keep the partnership’s income in an escrow account pending resolution of the case. Burke reported none of the partnership’s income on his tax return. The Commissioner of Internal Revenue (the commissioner) (defendant) assessed a deficiency. Burke sought a redetermination in the United States Tax Court, arguing that the restriction placed on the partnership’s funds deferred recognition of the income for tax purposes. The commissioner moved for summary judgment, which was granted. Burke appealed. The United States Court of Appeals for the First Circuit granted certiorari.
Rule of Law
Issue
Holding and Reasoning (Torruella, J.)
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