Legal Opinion
Stanford v. Commissioner
Court of Appeals for the Fifth Circuit
Decided September 3, 1998No. 19-30121PublishedCited by 32 opinions
1Opinion of the Court
STEWART, Circuit Judge:
This ease, which calls for us to construe certain provisions of section 952(e)(1)(C) of the Internal Revenue Code (the “Code”),1 involves a dispute regarding the 1990 income tax liability of Robert A. Stanford and his *452wife Susan Stanford.2 On appeal, the Stan-fords challenge a decision of the Tax Court upholding the Internal Revenue Commissioner’s (“Commissioner”) assessment of (1) a tax deficiency against them with respect to their jointly-filed 1990 income tax return and (2) an accuracy-related penalty for their resulting underpayment of tax. See Stanford v.…
2Cases cited21 opinions
- United States v. BoyleSupreme Court of the United States · 1985
- Bingler v. JohnsonSupreme Court of the United States · 1969
- David E. Heasley and Kathleen Heasley v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1990
- Westbrook v. CommissionerCourt of Appeals for the Fifth Circuit · 1995
- Braunstein v. CommissionerSupreme Court of the United States · 1963
16 more not listed; retrieve them via the Exa API.
3Cited by32 opinions
- Andrews & Kurth L.L.P. v. Family Snacks, Inc. (In Re Pro-Snax Distributors, Inc.)Court of Appeals for the Fifth Circuit · 1998
- Stobie Creek Investments, LLC v. United StatesUnited States Court of Federal Claims · 2008
- Klamath Strategic Investment Fund, LLC v. United StatesDistrict Court, E.D. Texas · 2007
- PBBM-Rose Hill, Ltd. v. Comm'r of Internal RevenueCourt of Appeals for the Fifth Circuit · 2018
- Estate of True v. CommissionerCourt of Appeals for the Tenth Circuit · 2004
27 more not listed; retrieve them via the Exa API.