U.S. Court of Appeals for the Second Circuit
Borenstein v. C.I.R.
This writing
- Type
- Opinion of the Court
- Author
- Dennis G. Jacobs
- Filed
- April 2, 2019
- Case
- Borenstein v. C.I.R.
- Case status
- Decided
Opening text
The first passage of the document, as extracted by the source provider.
Dennis Jacobs, Circuit Judge: Roberta Borenstein appeals from a judgment of the United States Tax Court (Lauber, J. ) denying her petition seeking refund of her overpayment of 2012 income tax. The Commissioner of Internal Revenue ("the Commissioner") and Borenstein do not dispute that she overpaid, or the amount of her overpayment; however, the Commissioner argues--and the Tax Court agreed--that the Tax Court lacks jurisdi…
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