Legal Opinion
John Irvine v. United States
Court of Appeals for the Fifth Circuit
Decided September 5, 2013No. 12-20523PublishedCited by 7 opinions
1Opinion of the Court
JAMES E. GRAVES, JR., Circuit Judge:
Billy and Ina White, John and Lynda Irvine, and Kenneth Kraemer 1 (collectively “Taxpayers”) assert that the Internal Revenue Service (“IRS”) erroneously assessed additional taxes and interest against them in connection with their investments in various partnerships in the 1980s. Taxpayers seek refunds of the federal income taxes and penalty interest paid. Taxpayers assert that the IRS’s assessment of additional taxes fell outside the applicable statute of limitations and that the IRS erroneously applied penalty interest. We hold that the district court…
2Cases cited13 opinions
- Duffie v. United StatesCourt of Appeals for the Fifth Circuit · 2010
- Andantech L.L.C. v. CommissionerCourt of Appeals for the D.C. Circuit · 2003
- Keener v. United StatesCourt of Appeals for the Federal Circuit · 2009
- Weiner v. United StatesCourt of Appeals for the Fifth Circuit · 2004
- Alexander v. United StatesCourt of Appeals for the Fifth Circuit · 1995
8 more not listed; retrieve them via the Exa API.
3Cited by7 opinions
- Basr Partnership, by and Through, William F. Pettinati, Sr., Tax Matters Partner v. United StatesUnited States Court of Federal Claims · 2013
- Linvel Bingham v. USACourt of Appeals for the Fifth Circuit · 2016
- Baxter v. United StatesCourt of Appeals for the Fifth Circuit · 2022
- Basr Partnership, by and Through, William F. Pettinati, Sr., Tax Matters Partner v. United StatesUnited States Court of Federal Claims · 2013
- Levin v. United StatesDistrict Court, D. Maryland · 2017
2 more not listed; retrieve them via the Exa API.