Legal Opinion
Ballard v. Commissioner
Court of Appeals for the Eleventh Circuit
Decided November 2, 2005No. Nos. 01-17249, 01-17251, 01-17253, 01-17255, 01-17256 and 01-17257PublishedCited by 10 opinions
1Per curiam
In this tax fraud case the Tax Court ruled that taxpayers fraudulently failed to declare and pay income tax on approximately $3,200,000. We affirmed. Ballard v. Comm’r of Internal Revenue, 321 F.3d 1037 (11th Cir.2003). The Supreme Court granted Certiorari and reversed. Ballard v. Comm’r of Internal Revenue, 544 U.S. 40, 125 S.Ct. 1270, 161 L.Ed.2d 227 (2005). Following the Supreme Court’s guidance, *1027we now remand the case to the Tax Court with the following instructions:, (1) The “collaborative report and opinion” of the Tax Court is ordered stricken; (2) The original report of the special…
2Cases cited9 opinions
- Larry Bonner v. City of Prichard, AlabamaCourt of Appeals for the Eleventh Circuit · 1981
- Anderson v. City of Bessemer CitySupreme Court of the United States · 1985
- United States v. Carlos Enrique Ramirez-ChilelCourt of Appeals for the Eleventh Circuit · 2002
- Ballard v. CommissionerSupreme Court of the United States · 2005
- United States v. Terry CofieldCourt of Appeals for the Eleventh Circuit · 2001
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3Cited by10 opinions
- George Herrmann v. Gutterguard Inc.Court of Appeals for the Eleventh Circuit · 2006
- United States v. NoriegaCourt of Appeals for the Eleventh Circuit · 2012
- Estate of Lisle v. CommissionerCourt of Appeals for the Fifth Circuit · 2008
- United States v. Latecia WatkinsCourt of Appeals for the Eleventh Circuit · 2021
- Ballard v. CommissionerCourt of Appeals for the Eleventh Circuit · 2008
5 more not listed; retrieve them via the Exa API.