Legal Opinion
Gunkle v. Commissioner
Court of Appeals for the Fifth Circuit
Decided May 19, 2014No. 13-60245PublishedCited by 7 opinions
1Opinion of the Court
WIENER, Circuit Judge.
Petitioners-Appellants, Bruce and Sher-ilyn S. Gunkle, husband and wife (together, the Gunkles), appeal the judgment of the United States Tax Court (Tax Court) rendered pursuant to Section 7483 of the Internal Revenue Code (I.R.C.). They seek reversal of that judgment, which sustained the determination of Respondent-Appel-lee, the Commissioner of Internal Revenue (Commissioner), that the Gunkles had an income tax deficiency and an accuracy-related addition to tax for 2007 as the result of unreported income and disallowed deductions for charitable contributions. We affirm.
2Cases cited20 opinions
- Bolen Webb and Cornelia Webb v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1968
- Maryland Casualty Co. v. United StatesSupreme Court of the United States · 1920
- Trinidad v. Sagrada Orden De Predicadores De La Provincia Del Santisimo Rosario De FilipinasSupreme Court of the United States · 1924
- Commissioner v. ConnellySupreme Court of the United States · 1949
- Roman Catholic Bishop v. City of SpringfieldCourt of Appeals for the First Circuit · 2013
15 more not listed; retrieve them via the Exa API.
3Cited by7 opinions
- Gardner v. Comm'rUnited States Tax Court · 2015
- Gardner v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 2017
- Blalock v. Mississippi Department of Revenue (In re Blalock)United States Bankruptcy Court, S.D. Mississippi · 2015
- Fredric A. Gardner v. CommissionerUnited States Tax Court · 2015
- ABG Contractors, Inc. v. Christopher Graham, In His Official Capacity as the Commissioner of Revenue of the Mississippi Department of RevenueCourt of Appeals of Mississippi · 2026
2 more not listed; retrieve them via the Exa API.