Legal Opinion
Coggin v. Comr. of IRS
Court of Appeals for the Eleventh Circuit
Decided January 4, 1996No. 94-6551PublishedCited by 18 opinions
1Opinion of the Court
GARTH, Circuit Judge:
The United States Tax Court disallowed certain deductions taken by the taxpayer, John C. Coggin, III, on his 1980, 1981 and 1982 federal income tax returns. The Tax Court assessed deficiencies in the amount of $128,941.30; and additions to tax, pursuant to I.R.C. §§ 6653 (Additions to Tax for Negligence and Fraud) & 6661 (Additions to Tax for Substantial Understatement of Liability), in the amount of $15,144.05, plus 50% of the interest due on the deficiencies for the 1981 and 1982 tax years. Coggin appealed the Tax Court decision, asserting two alternative grounds for…
2Cases cited19 opinions
- Anderson v. City of Bessemer CitySupreme Court of the United States · 1985
- United States v. United States Gypsum Co.Supreme Court of the United States · 1948
- Stange v. United StatesSupreme Court of the United States · 1931
- Lucas v. Pilliod Lumber Co.Supreme Court of the United States · 1930
- Nelson M. Blohm and Joann M. Blohm v. Commissioner of Internal RevenueCourt of Appeals for the Eleventh Circuit · 1993
14 more not listed; retrieve them via the Exa API.
3Cited by18 opinions
- United States v. WhiteCourt of Appeals for the Eleventh Circuit · 2003
- U.S. Commodity Futures Trading Commission v. Southern Trust Metals, Inc.Court of Appeals for the Eleventh Circuit · 2018
- United States v. Lawrence FosterCourt of Appeals for the Eleventh Circuit · 2018
- United States v. Richard Poirier, Jr.Court of Appeals for the Eleventh Circuit · 2003
- Ripley v. CommissionerCourt of Appeals for the Fourth Circuit · 1996
13 more not listed; retrieve them via the Exa API.