Legal Opinion
Scanlon White, Inc. v. Commissioner
Court of Appeals for the Tenth Circuit
Decided December 19, 2006No. 06-9000PublishedCited by 17 opinions
1Opinion of the Court
HARTZ, Circuit Judge.
Taxpayer Scanlon White, Inc. appeals from the Tax Court’s grant of summary judgment in favor of the Commissioner on Taxpayer’s application for abatement of accrued interest on unpaid employment taxes. We have jurisdiction under 26 U.S.C. § 7482(a)(1) and affirm.
Background
In June 2004 Taxpayer made a request to the Internal Revenue Service (IRS) under 26 U.S.C. § 6404(e) for an abatement of the interest on its outstanding employment-tax liabilities for quarters in 1997, 1998, and 1999. It alleged that the IRS had unreasonably delayed for four years in processing and…
2Cases cited10 opinions
- National Muffler Dealers Assn., Inc. v. United StatesSupreme Court of the United States · 1979
- Woodral v. CommissionerUnited States Tax Court · 1999
- Cottage Savings Assn. v. CommissionerSupreme Court of the United States · 1991
- United States v. HabigSupreme Court of the United States · 1968
- Keene v. Comm'rUnited States Tax Court · 2003
5 more not listed; retrieve them via the Exa API.
3Cited by17 opinions
- Rohrbough v. HarrisCourt of Appeals for the Tenth Circuit · 2008
- Keller Tank Services II, Inc. v. CommissionerCourt of Appeals for the Tenth Circuit · 2017
- Salman Ranch, Ltd. v. CommissionerCourt of Appeals for the Tenth Circuit · 2011
- Cox v. CommissionerCourt of Appeals for the Tenth Circuit · 2008
- Kellogg v. Energy Safety Services Inc.Court of Appeals for the Tenth Circuit · 2008
12 more not listed; retrieve them via the Exa API.