Legal Opinion
Coggin Automotive Corporation v. Comr. of IRS
Court of Appeals for the Eleventh Circuit
Decided June 6, 2002No. 01-10478PublishedCited by 9 opinions
1Opinion of the Court
HILL, Circuit Judge:
The taxpayer appeals a decision of the tax court in favor of the government. We reverse.
I. PROCEDURAL BACKGROUND
In 1998, taxpayer Coggin Automotive Corporation (Coggin), a holding company, received two notices of deficiency from the Commissioner of the Internal Revenue Service (Commissioner) alleging additional tax due. 1 The notices asserted that additional taxes were incurred during certain 1993 restructuring transactions when Cog-gin, a C corporation, elected S status, thereby triggering a concomitant recapture pursuant to Section § 1363(d) 2 of the LIFO inventory…
2Cases cited17 opinions
- Caminetti v. United StatesSupreme Court of the United States · 1917
- Frank Lyon Co. v. United StatesSupreme Court of the United States · 1978
- Harris v. GarnerCourt of Appeals for the Eleventh Circuit · 2000
- Madison Gas and Electric Company v. Commissioner of Internal RevenueCourt of Appeals for the Seventh Circuit · 1980
- United States v. Samuel Loring Morison, the Washington Post Cbs, Inc., Amici CuriaeCourt of Appeals for the Fourth Circuit · 1988
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3Cited by9 opinions
- Charles Kibaara Nyaga, Doin Kainyu Kibaara v. Joh Ashcroft, Rosemary MelvilleCourt of Appeals for the Eleventh Circuit · 2003
- United States v. PanfilCourt of Appeals for the Eleventh Circuit · 2003
- Alan G. Bone, Kathleen A. Bone, Jeffrey M. Guerrero, Genedine R. Guerrero v. Commissioner of Internal RevenueCourt of Appeals for the Eleventh Circuit · 2003
- Terry K. Shockley v. Commissioner of IRSCourt of Appeals for the Eleventh Circuit · 2012
- Florida Country Clubs, Inc. v. Comm. of IRSCourt of Appeals for the Eleventh Circuit · 2005
4 more not listed; retrieve them via the Exa API.