Legal Opinion

Commissioner v. Neal

Court of Appeals for the Eleventh Circuit

Decided February 10, 2009No. 06-14357Published

1Opinion of the Court

557 F.3d 1262 (2009)

COMMISSIONER OF INTERNAL REVENUE, Petitioner-Appellant,

v.

Ruth E. NEAL, Respondent-Appellee.

No. 06-14357.

United States Court of Appeals, Eleventh Circuit.

February 10, 2009.

Bethany B. Hauser, U.S. DOJ, Tax Div., Teresa E. McLaughlin, Tax Div., Dept. of Justice, Washington, DC, for Petitioner-Appellant.

John Larry Broyles, J. Larry Broyles, P.C., Augusta, GA, for Respondent-Appellee.

Before TJOFLAT, HULL and WILSON, Circuit Judges.

WILSON, Circuit Judge:

The Commissioner of the Internal Revenue Service (the "IRS") appeals the decision of the Tax Court granting Ruth E. Neal…

Also in this document: Dissent.

2Cases cited53 opinions

  1. Welch v. HelveringSupreme Court of the United States · 1933
  2. Citizens to Preserve Overton Park, Inc. v. VolpeSupreme Court of the United States · 1971
  3. Taylor v. United StatesSupreme Court of the United States · 1990
  4. Califano v. SandersSupreme Court of the United States · 1977
  5. Vermont Yankee Nuclear Power Corp. v. Natural Resources Defense Council, Inc.Supreme Court of the United States · 1978

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