Legal Opinion
Horton Homes, Inc., N.D. Horton, Jr., Jacqueline P. Horton, N.D. Horton, Sr. And Maude Horton v. United States
Court of Appeals for the Eleventh Circuit
Decided July 23, 1991No. 90-8225PublishedCited by 42 opinions
1Opinion of the Court
FRANK A. KAUFMAN, Senior District Judge:
This appeal raises questions concerning the abatement of interest by the Internal Revenue Service (IRS) on income tax deficiencies. Prior to 1986, the IRS did not “generally have the authority to abate interest charges where the additional interest has been caused by IRS errors and delays.” 1
Effective January 1, 1986, the Congress enacted what is now 26 U.S.C. § 6404(e)(1). That statute, in relevant part, provides:(e) Assessments of interest attributable to errors and delays by Internal Revenue Service.—(1) In general. — In the case of any assessment of…
2Cases cited20 opinions
- Abbott Laboratories v. GardnerSupreme Court of the United States · 1967
- Heckler v. ChaneySupreme Court of the United States · 1985
- Webster v. DoeSupreme Court of the United States · 1988
- Block v. Community Nutrition InstituteSupreme Court of the United States · 1984
- Department of the Navy v. EganSupreme Court of the United States · 1988
15 more not listed; retrieve them via the Exa API.
3Cited by42 opinions
- Hinck v. United StatesSupreme Court of the United States · 2007
- In the Matter of Herbert P. Carlson and Margaret P. Carlson, Debtors. Herbert P. Carlson and Margaret P. Carlson v. United StatesCourt of Appeals for the Seventh Circuit · 1997
- Alphonso Bax and Alice Corrine Bax, Deceased, and Alphonso L. Bax, Administrator v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1993
- Lee Argabright Norma J. Argabright v. United StatesCourt of Appeals for the Ninth Circuit · 1994
- Edward J. Kaffenberger Cora S. Kaffenberger v. United StatesCourt of Appeals for the Eighth Circuit · 2003
37 more not listed; retrieve them via the Exa API.