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Duty of Consistency – Tax
By: Derek Hawkins//May 2, 2017//
Listen to this article7th Circuit Court of Appeals
Case Name: Alaa I. Musa v. Commissioner of Internal Revenue
Case No.: 16-1841
Officials: BAUER, SYKES, and HAMILTON, Circuit Judges.
Focus: Duty of Consistency – Tax
The central issue in this appeal from the Tax Court is how to apply the “duty of consistency,” an equitable tax doctrine analogous to judicial estoppel, which prevents a party from prevailing in a court proceeding by taking one position and then taking a contradictory position in a later case. See Kielmar v. Commissioner, 884 F.2d 959, 965 (7th Cir. 1989). The Tax Court correctly applied the duty of consistency in this case to prevent a taxpayer’s unfair tactic to minimize the consequences of his fraud.
Affirmed
Attorney Derek A. Hawkins is the managing partner at Hawkins Law Offices LLC, where he heads up the firm’s startup law practice. He specializes in business formation, corporate governance, intellectual property protection, private equity and venture capital funding and mergers & acquisitions. Check out the website at www.hawkins-lawoffices.com or contact them at 262-737-8825.
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