Legal Opinion
Cole v. Commissioner
Court of Appeals for the Seventh Circuit
Decided March 28, 2011No. 10-2194PublishedCited by 50 opinions
1Opinion of the Court
TINDER, Circuit Judge.
Appellants Scott C. and Jennifer A. Cole (a married couple from Brownsburg, Indiana) ran into trouble with the Internal Revenue Service (IRS) in 2003, when a revenue agent began auditing their 2001 joint tax return. Through this audit, the agent discovered a web of corporate and partnership entities serving dubious purposes, undocumented financial transactions, and inconsistent reports regarding the Coles’ income. Incongruously, although Scott engineered much of the financial and legal tangle that landed him and Jennifer in hot water with the IRS, Scott is a licensed…
2Cases cited40 opinions
- Anderson v. City of Bessemer CitySupreme Court of the United States · 1985
- Commissioner v. SunnenSupreme Court of the United States · 1948
- Swanson v. Citibank, N.A.Court of Appeals for the Seventh Circuit · 2010
- Spies v. United StatesSupreme Court of the United States · 1943
- Lucas v. EarlSupreme Court of the United States · 1930
35 more not listed; retrieve them via the Exa API.
3Cited by50 opinions
- Alfredo Abrego v. Robert WilkieCourt of Appeals for the Seventh Circuit · 2018
- Dynegy Marketing and Trade v. Multiut Corp.Court of Appeals for the Seventh Circuit · 2011
- Carol Gray v. United StatesCourt of Appeals for the Seventh Circuit · 2013
- Freda v. COMMISSIONER OF INTERNAL REVENUECourt of Appeals for the Seventh Circuit · 2011
- Ahamad Atkins v. J. GilbertCourt of Appeals for the Seventh Circuit · 2022
45 more not listed; retrieve them via the Exa API.