Thomas W. Roberts v. Commissioner of Internal Revenue

U.S. Court of Appeals, Eleventh Circuit · Decided 2003-03-13

Cited by 158 later decision(s) in our corpus · see the citation network in Lexace

From the opinion

PER CURIAM: Thomas W. Roberts appeals the Tax Court’s grant of partial summary judgment in favor of the Commissioner of Internal Revenue (“Commissioner”) on his petition challenging a tax assessment. He also challenges the assessment of a $10,000.00 penalty for maintaining this action for delay. Because the Tax Court: (1) correctl…

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