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Kanter v. Commissioner of Internal Revenue

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ARGUED MAY 27, 2009

Before CUDAHY, RIPPLE, and WOOD,Circuit Judges.

This case began in 1986, when Burton W. Kanter, a well-known tax attorney and businessman, filed a petition seeking review of the Commissioner of Internal Revenue’s determination that he had not paid all his taxes. Since then, the case has taken a yo-yo path through our judicial system, from the Tax Court to the Supreme Court and back again. In this iteration, Kanter’s Estate and related parties appeal from an unfavorable Tax Court decision that rejected many of the factual findings of the Special Trial Judge (“STJ”) that presided over the trial. (We refer to the petitioners collectively as “Kanter.”) The theme of Kanter’s arguments on appeal is that the Tax Court did not defer, as it should have, to the STJ’s original findings of fact. In evaluating the issues Kanter raises, we review the STJ’s original findings of fact for clear error.

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