Legal Opinion
Harvey L. Tucker v. Commissioner of Internal Revenue
Court of Appeals for the Eleventh Circuit
Decided November 21, 2016No. 16-11042PublishedCited by 6 opinions
1Opinion of the Court
HULL, Circuit Judge:
Appellant Harvey L. Tucker petitions for review of the United States Tax Court’s decision upholding the Commissioner of Internal Revenue’s (the “Commissioner”) determination that he owes income tax deficiencies and related penalties 1 for 2004, 2005, and 2006. After review and oral argument, we affirm.
I. FACTUAL BACKGROUND
A. Tucker’s Real Estate Development Company
At all times relevant to this appeal, Tucker was the president, director, and sole shareholder of a Florida “S” corporation 2 called Paragon Homes Corporation (“Paragon”), which was in the business of real estate…
2Cases cited15 opinions
- Welch v. HelveringSupreme Court of the United States · 1933
- Boehm v. CommissionerSupreme Court of the United States · 1945
- Helvering v. HammelSupreme Court of the United States · 1941
- Melissa K. Little v. T-Mobile USA, Inc.Court of Appeals for the Eleventh Circuit · 2012
- Rhodes v. CommissionerCourt of Appeals for the Sixth Circuit · 1939
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3Cited by6 opinions
- David B. Greenberg v. Commissioner of Internal RevenueCourt of Appeals for the Eleventh Circuit · 2021
- TOT Property Holdings, LLC v. Commissioner of Internal RevenueCourt of Appeals for the Eleventh Circuit · 2021
- Cecile Barker v. Commissioner of Internal RevenueCourt of Appeals for the Eleventh Circuit · 2021
- Cecile Barker v. Commissioner of Internal RevenueCourt of Appeals for the Eleventh Circuit · 2021
- Jason B. Sage v. CommissionerUnited States Tax Court · 2020
1 more not listed; retrieve them via the Exa API.