In Matter of Global Fitness, 40 F.3d 385 (5th Cir. 1994). · Go Syfert
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In Matter of Global Fitness, 40 F.3d 385 (5th Cir. 1994). Cases Citing This Book View Copy Cite
114 citation events (43 in the last 25 years) across 7 distinct courts.
Strongest positive: Keith M. Phillips (tax, 2024-04-16)
Treatment trajectory · 1994 → 2026 · click a year to view as-of
1994 2010 2026
Top citers, strongest first. 17 distinct citers. How cited ↗
discussed Cited "see" Keith M. Phillips
Tax Ct. · 2024 · signal: see · confidence high
See Mecom v. Commissioner, 101 T.C. 374, 388 (1993) (“[P]ublic officials are presumed to have properly discharged their official duties.”), aff’d, 40 F.3d 385 (5th Cir. 1994) (unpublished table decision).
discussed Cited "see" Nassau River Stone, LLC, GH Manager, LLC, Tax Matters Partner
Tax Ct. · 2023 · signal: see · confidence high
It remains a well-settled rule that “all necessary prerequisites to the validity of official action are presumed to be complied with.” Ibid. (quoting Lewis v. United States, 279 U.S. 63, 73 (1929)); see Mecom v. Commissioner, 101 T.C. 374, 388 (1993) (holding that IRS officials “are presumed to have properly dis- charged their official duties”), aff’d, 40 F.3d 385 (5th Cir. 1994).
discussed Cited "see" Long Branch Land, LLC, Big Escambia Ventures, LLC, Tax Matters Partner
Tax Ct. · 2022 · signal: see · confidence high
Indeed, “[i]t is the settled general rule that all necessary prerequisites to the validity of official action are presumed to have been complied with.” Lewis v. United States, 279 U.S. 63, 73 (1929); see Mecom v. Commissioner, 101 T.C. 374, 388 (1993) (holding that IRS officials “are presumed to have properly discharged their offi- cial duties”), aff’d, 40 F.3d 385 (5th Cir. 1994). 3 Petitioner cites Timberland Paving & Construction Co. v. United States, 8 Cl.
discussed Cited "see" Chai v. Comm'r (2×)
Tax Ct. · 2011 · signal: see · confidence high
See Mecom v. Commissioner , 101 T.C. 374 , 384 (1993) , affd. without published opinion 40 F.3d 385 (5th Cir. 1994) ; see also Horn v. Commissioner , T.C.
cited Cited "see" American Home Assurance Co. v. Cat Tech, L.L.C.
S.D. Tex. · 2010 · signal: see · confidence high
See Massey, 40 F.3d 385 , 1994 WL 652520, at *2-3 .
cited Cited "see" Whalen v. Comm'r
Tax Ct. · 2009 · signal: see · confidence high
See Mecom v. Commissioner , 101 T.C. 374 , 382 (1993) , affd. without published opinion 40 F.3d 385 (5th Cir. 1994) .
cited Cited "see" Robnett v. Commissioner
Tax Ct. · 2001 · signal: see · confidence high
See Mecom v. Commissioner, 101 T.C. 374 , 386 (1993) , affd. 40 F.3d 385 (5th Cir. 1994) .
discussed Cited "see" Barber v. Commissioner
Tax Ct. · 2000 · signal: see · confidence high
See Mecom v. Commissioner, 101 T.C. 374 , 386 (1993) , *483 affd. without published opinion 40 F.3d 385 (5th Cir. 1994) ; Pollack v. Commissioner, 47 T.C. 92 , 108 (1966) , affd. 392 F.2d 409 (5th Cir. 1968) ; Wichita Terminal Elevator Co. v. Commissioner, 6 T.C. 1158 , 1165 (1946) , affd. 162 F.2d 513 (10th Cir. 1947) .
cited Cited "see" Rhone Poulenc Surfactants and Specialties, L.P. v. Commissioner
Tax Ct. · 2000 · signal: see · confidence high
See Mecom v. Commissioner, 101 T.C. 374, 384 (1993), affd. 40 F.3d 385 (5th Cir. 1994).
discussed Cited "see" Schalekamp v. Commissioner
Tax Ct. · 1998 · signal: see · confidence high
See Mecom v. Commissioner, 101 T.C. 374 , 382-383 (1993) , *288 affd. without published opinion, 40 F.3d 385 (5th Cir. 1994) ; Amesbury Apartments, Ltd. v. Commissioner, 95 T.C. 227 , 240-241 (1990) .
discussed Cited "see" Singer v. Commissioner
Tax Ct. · 1997 · signal: see · confidence high
See Mecom v. Commissioner , 101 T.C. 374 , 386 (1993) , affd. without published opinion 40 F.3d 385 (5th Cir. 1994) ; Pollack v. Commissioner , 47 T.C. 92 , 108 (1966) , affd. 392 F.2d 409 (5th Cir. 1968) ; Wichita Terminal Elevator Co. v. Commissioner , 6 T.C. 1158 , 1165 (1946) , affd. 162 F.2d 513 (10th Cir. 1947) ; Sacks v. Commissioner , T.C.
discussed Cited "see" Greene v. Commissioner
Tax Ct. · 1997 · signal: see · confidence high
See Mecom v. Commissioner , 101 T.C. 374 , 386 (1993) , affd. without published opinion 40 F.3d 385 (5th Cir. 1994) ; Pollack v. Commissioner , 47 T.C. 92 , 108 (1966) , affd. 392 F.2d 409 (5th Cir. 1968) ; *380 Wichita Terminal Elevator Co. v. Commissioner , 6 T.C. 1158 , 1165 (1946) , affd. 162 F.2d 513 (10th Cir. 1947) ; Sacks v. Commissioner , T.C.
discussed Cited "see" GALE (2×)
unknown court · Rob · signal: see · confidence high
See Mecom v. Commissioner, 101 T.C. 374 , 384 (1993) , affd. 40 F.3d 385 (5th Cir. 1994) .
discussed Cited "see, e.g." Clair R. Couturier, Jr.
Tax Ct. · 2024 · signal: see, e.g. · confidence low
See, e.g., Mecom v. Commissioner, 101 T.C. 374, 382 (1993) (collecting authorities and holding that “[t]he bar of the statutory period of limitation is an affirmative defense” and that once the taxpayer “has established a prima facie case that the statutory pe- riod of limitation precludes [the Commissioner] from making any assess- ment . . . the burden of going forward shifts to [the Commissioner]”), aff’d, 40 F.3d 385 (5th Cir. 1994) (unpublished table decision); see also Michael I.
discussed Cited "see, e.g." Cory H. Smith
Tax Ct. · 2022 · signal: see, e.g. · confidence low
See, e.g., Mecom v. Commissioner, 101 T.C. 374, 388 (1993) (concluding that an official had authority to sign a consent to extend the limitations period when officials with the same title regularly executed such agreements and noting that “public officials are presumed to have properly discharged their official duties”), aff’d, 40 F.3d 385 (5th Cir. 1994); Perlmutter v. Commissioner, 44 T.C. 382, 399 (1965) (“[W]e must start with the premise that ‘Acts done by a public officer “which presuppose the existence of other acts to make them legally operative, are presumptive proofs of th…
discussed Cited "see, e.g." Grossman v. United States
Fed. Cl. · 2003 · signal: see also · confidence low
(CCH) at 1494 (same holding as to revenue agent signing extension of statute of limitations, despite non-delegation provision in Delegation Order 42 (Rev.6), 1975- 1 C.B. 635 ); see also Mecom v. Comm’r, 101 T.C. 374, 390 , 1993 WL 444600 (1993), aff'd, 40 F.3d 385 (5th Cir.1994) (table) (rejecting similar argument as to extension of statute of limitations, stating that "a person acting in a temporary position assumes and possesses all the authority vested in, or delegated to, that position”). .
discussed Cited "see, e.g." Weiss v. Commissioner
Tax Ct. · 1999 · signal: see also · confidence low
Memo 1989-516 ; see also Mecom v. Commissioner, 101 T.C. 374 , 392 (1993) ("'A deal is after all a deal, and fairness dictates that both parties adhere to the provisions of the document they both voluntarily signed.'" (quoting Grunwald v. Commissioner, 86 T.C. 85 , 89 (1986))) , affd. without published opinion 40 F.3d 385 (5th Cir. 1994) . 6 ADDITION TO TAX AND INCREASED INTEREST Section 6653(a) imposes additions to tax where the taxpayer *49 has acted negligently or with intentional disregard of rules and regulations.
Retrieving the full opinion text from the archive…
In Matter of Global Fitness
93-01727.
Court of Appeals for the Fifth Circuit.
Nov 9, 1994.
40 F.3d 385
Published

40 F.3d 385

In Matter of Global Fitness[*]

NO. 93-01727

United States Court of Appeals,
Fifth Circuit.

Nov 09, 1994

Appeal From: N.D.Tex., No. 3:93-59-M

1

DISMISSED.

*

Fed.R.App.P. 34(a); 5th Cir.R. 34.2