Legal Opinion

Burt Kroner v. Commissioner of Internal Revenue

Court of Appeals for the Eleventh Circuit

Decided September 13, 2022No. 20-13902PublishedCited by 3 opinions

1Opinion of the Court

USCA11 Case: 20-13902 Date Filed: 09/13/2022 Page: 1 of 21 [PUBLISH] In the United States Court of Appeals For the Eleventh Circuit ____________________ No. 20-13902 ____________________ BURT KRONER, Petitioner-Appellee, versus COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellant. ____________________ Petition for Review of a Decision of the U.S. Tax Court Agency No. 23983-14 ____________________ USCA11 Case: 20-13902 Date Filed: 09/13/2022 Page: 2 of 21 2 Opinion of the Court 20-13902 Before NEWSOM, BRANCH, and BRASHER, Circuit Judges. BRASHER, Circuit Judge: This appeal is about the IRS’s…

2Cases cited18 opinions

  1. Buckhannon Board & Care Home, Inc. v. West Virginia Dept. of Health and Human ResourcesSupreme Court of the United States · 2001
  2. King v. BurwellSupreme Court of the United States · 2015
  3. Dobson v. CommissionerSupreme Court of the United States · 1944
  4. Hibbs v. WinnSupreme Court of the United States · 2004
  5. Hamdan v. RumsfeldSupreme Court of the United States · 2006

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3Cited by3 opinions

  1. Arden Row Assets, LLC v. U.S. Internal Revenue ServiceDistrict Court, District of Columbia · 2025
  2. Savannah Shoals, LLC v. Commissioner of Internal RevenueCourt of Appeals for the Eleventh Circuit · 2026
  3. TOWNLEY v. United StatesDistrict Court, M.D. Georgia · 2023

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