Legal Opinion
Van Scoten v. Commissioner
Court of Appeals for the Tenth Circuit
Decided March 9, 2006No. 05-9000PublishedCited by 40 opinions
1Opinion of the Court
PAUL KELLY, JR., Circuit Judge.
Taxpayer-Appellants Ronald and Cynthia Van Scoten (collectively, the “Van Scotens”) appeal from the Tax Court’s decision in Van Scoten v. Commissioner, T.C. Memo.2004-275, 2004 WL 2785918 (2004) (“T.C.Memo ”), holding them liable for an accuracy-related penalty of $2,872 imposed by the Commissioner of Internal Revenue (“Commissioner”) as a result of their negligence in claiming losses from a cattle partnership they were invested in during the 1991 tax year. Our jurisdiction arises under 26 U.S.C. § 7482(a)(1), and we affirm.
Background
The accuracy-related penalty…
2Cases cited17 opinions
- Duncan v. WalkerSupreme Court of the United States · 2001
- United States v. BoyleSupreme Court of the United States · 1985
- David E. Heasley and Kathleen Heasley v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1990
- Leo Goldman and Pauline Goldman v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1994
- Frank C. Pasternak Judith Pasternak (92-1681/1682) Anthony J. Cutaia Diane Cutaia David G. Koehlinger (92-1681) v. Commissioner of Internal RevenueCourt of Appeals for the Sixth Circuit · 1993
12 more not listed; retrieve them via the Exa API.
3Cited by40 opinions
- Schaffer v. Salt Lake City CorporationCourt of Appeals for the Tenth Circuit · 2016
- Keller v. CommissionerCourt of Appeals for the Ninth Circuit · 2009
- Stobie Creek Investments LLC v. United StatesCourt of Appeals for the Federal Circuit · 2010
- Jade Trading, LLC ex rel. Ervin Capital, LLC v. United StatesUnited States Court of Federal Claims · 2007
- Gary D. Hansen Johnean F. Hansen v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 2006
35 more not listed; retrieve them via the Exa API.