Legal Opinion
William R. Bass v. Comm'r IRS
Court of Appeals for the Eleventh Circuit
Decided April 9, 2009No. 08-13823Unpublished
Non-Argument Calendar.
1Per curiam
William R. Bass and his wife, Betty O. Bass, appeal pro se from the U.S. Tax Court’s order and decision in favor of the Commissioner of Internal Revenue (“the Commissioner”) directing them to pay tax additions or penalties, under 26 U.S.C. §§ 6653(a)(1), (a)(2), and 6661, based on their underpayment of their 1982 taxes. The tax court found additionally that it lacked jurisdiction to consider the enhanced rate of interest imposed pursuant to 26 U.S.C. § 6621(c). The Basses’ tax deficiency, or underpayment, stemmed from their investment in Cal-Neva Partners, a jojoba farming partnership, and…
2Cases cited7 opinions
- Timson v. SampsonCourt of Appeals for the Eleventh Circuit · 2008
- Carlos and Jacqueline Marcello v. Commissioner of Internal Revenue, Joseph, Jr. And Anastasia Marcello v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1967
- James Karr and Nancy L. Karr v. Commissioner of Internal RevenueCourt of Appeals for the Eleventh Circuit · 1991
- United States v. Jerry Ralph Angell, United States of America v. Arlen Floyd AngellCourt of Appeals for the Eighth Circuit · 1994
- Alan G. Bone, Kathleen A. Bone, Jeffrey M. Guerrero, Genedine R. Guerrero v. Commissioner of Internal RevenueCourt of Appeals for the Eleventh Circuit · 2003
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