Legal Opinion
Greer v. Commissioner
Court of Appeals for the Sixth Circuit
Decided February 19, 2009No. 08-1014PublishedCited by 4 opinions
1Opinion of the Court
OPINION
BOGGS, Chief Judge.
Daniel and Winnie Greer claimed a number of tax benefits from a 1982 investment. The IRS subsequently disallowed the benefits and, in 2003, imposed penalties on the Greers for negligently underpaying their taxes. The Greers challenged, inter alia, the amount of those penalties in the Tax Court, arguing that they had made a remittance in 1995 that paid their tax liability and thus reduced their penalties. The Tax Court rejected this argument, and the Greers appeal. We affirm because the 1995 court-ordered refund of the Greers’ payment, with interest, negated the…
2Cases cited15 opinions
- Donald G. Smith v. Commissioner of Internal RevenueCourt of Appeals for the Sixth Circuit · 1991
- Raymond E. And Dorothy J. O'Bryant v. United StatesCourt of Appeals for the Seventh Circuit · 1995
- James B. Thomas, Plaintiff-Appellee/cross-Appellant v. United States of America, Defendant-Appellant/cross-AppelleeCourt of Appeals for the Sixth Circuit · 1999
- Clark v. United StatesCourt of Appeals for the First Circuit · 1995
- Francis H. Ameel, Administrator D.B.N. Estate of Mary E. Ameel v. United StatesCourt of Appeals for the Sixth Circuit · 1970
10 more not listed; retrieve them via the Exa API.
3Cited by4 opinions
- Winnie Greer v. Comm'r of Internal RevenueCourt of Appeals for the Sixth Circuit · 2010
- Catherine LaRosa v. Commissioner of Internal RevenueCourt of Appeals for the Fourth Circuit · 2026
- Clanton v. CommissionerCourt of Appeals for the Sixth Circuit · 2012
- Naysha Oquendo v. Comm'r of Internal RevenueCourt of Appeals for the Sixth Circuit · 2025