Legal Opinion
Ballard v. Commissioner
Court of Appeals for the Eleventh Circuit
Decided April 7, 2008No. 01-17249, 01-17251, 01-17253, 01-17255 to 01-17257, 07-12866 to 07-12871PublishedCited by 2 opinions
1Opinion of the Court
FAY, Circuit Judge:
The question presented in this appeal is simply whether the Tax Court Judge reviewing the report of the Special Trial Judge gave due regard to the factfindings of the trial judge. 1 That is the only thing simple about this case.
I. Overview
Claude M. Ballard and his wife, Mary B. Ballard, 2 appeal the judgment of the U.S. Tax Court that they fraudulently failed to declare and pay income tax on approximately $3.2 million earned through a kickback scheme. More specifically, the Tax Court held that Ballard and an acquaintance sold their influence at Prudential Life Insurance…
2Cases cited11 opinions
- Larry Bonner v. City of Prichard, AlabamaCourt of Appeals for the Eleventh Circuit · 1981
- Anderson v. City of Bessemer CitySupreme Court of the United States · 1985
- In the Matter of Multiponics, Incorporated, Bankrupt. MacHinery Rental, Inc. And Carl Biehl v. William W. Herpel, TrusteeCourt of Appeals for the Fifth Circuit · 1980
- Ballard v. CommissionerSupreme Court of the United States · 2005
- Alan G. Bone, Kathleen A. Bone, Jeffrey M. Guerrero, Genedine R. Guerrero v. Commissioner of Internal RevenueCourt of Appeals for the Eleventh Circuit · 2003
6 more not listed; retrieve them via the Exa API.
3Cited by2 opinions
- Joshua Kanter v. CIRCourt of Appeals for the Seventh Circuit · 2009
- Nicole Studer v. Safeco Insurance Company of AmericaDistrict Court, D. Colorado · 2026