No. ________ In the Supreme Court of the United States __________ LEONARD FEIN AND PEARL FEIN, PETITIONERS, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. __________ ON PETITION FOR A WRIT OF CERTIORARI TO THE UNITED STATES COURT OF APPEALS FOR THE SECOND CIRCUIT __________ PETITION FOR A WRIT OF CERTIORARI __________ SAMUEL A. EHRENFELD CHRISTOPHER J. PAOLELLA 469 Seventh Avenue Counsel of Record Suite 419 REICH & PAOLELLA LLP New York, NY 10018 111 Broadway, Suite 2002 (212) 558-9022 New York, NY 10006
[email protected] (212) 804-7090 Counsel for Petitioners QUESTIONS PRESENTED 1. Whether a federal Government agency may es- cape the binding effect of its own stipulation to “the accu- racy of these [Petitioners’s tax] returns,” in light of the rule, adopted by a majority of the Circuits, that such a stipulation must be strictly construed against the Gov- ernment drafter? 2. Whether the rule announced in Cohan v. Commis- sioner, 39 F.2d 540 (2d Cir. 1930), which prohibits a court from disallowing all federal income tax deductions claimed by a taxpayer based on a finding that some of the taxpayer’s documentation was inaccurate or incomplete, remains good law? ii PARTIES TO THE PROCEEDING The caption contains the names of all the parties to the proceeding below. iii TABLE OF CONTENTS Page Opinions Below ................................................................. 1 Jurisdiction ........................................................................ 1 Statutory Provisions Involved ......................................... 1 Statement ........................................................................... 1 Reasons for Granting the Petition .................................. 5 I. The Court should grant certiorari because the Second Circuit’s construction of the Government’s stipulation as to the “accuracy” of “these returns” conflicts with substantial federal precedent regarding the interpret- ation of Government-drafted contracts .................