Legal Opinion
Keller v. Commissioner
Court of Appeals for the Ninth Circuit
Decided February 26, 2009No. 06-75441PublishedCited by 32 opinions
1Opinion of the Court
RYMER, Circuit Judge:
Michael W. Keller appeals the tax court’s order upholding the Commissioner of Internal Revenue’s imposition of accuracy-related penalties for his tax underpayment for years 1994 and 1995. Keller now concedes that a 20 percent penalty for negligence is appropriate under 26 U.S.C. § 6662(b)(1) 1 but contests the enhancement to a 40 percent penalty for gross valuation misstatements under § 6662(h). Because we agree with Keller that, under the law of this circuit, his tax underpayment is not “attributable to” a valuation overstatement, we affirm in part, reverse in part, and…
2Cases cited15 opinions
- David E. Heasley and Kathleen Heasley v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1990
- Richard J. Todd and Denese W. Todd v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1988
- Howard Gilman v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1991
- Kerry W. Illes v. Commissioner of Internal RevenueCourt of Appeals for the Sixth Circuit · 1992
- John B. Gainer v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1990
10 more not listed; retrieve them via the Exa API.
3Cited by32 opinions
- United States v. WoodsSupreme Court of the United States · 2013
- Keller v. CommissionerCourt of Appeals for the Ninth Circuit · 2009
- New Phoenix Sunrise Corp. v. Comm'rUnited States Tax Court · 2009
- Superior Trading, LLC v. CommissionerCourt of Appeals for the Seventh Circuit · 2013
- Fidelity International Currency Advisor a Fund, LLC Ex Rel. Tax Matters Partner v. United StatesCourt of Appeals for the First Circuit · 2011
27 more not listed; retrieve them via the Exa API.