Legal Opinion

Philip Long v. Commissioner of IRS

Court of Appeals for the Eleventh Circuit

Decided November 20, 2014No. 14-10288PublishedCited by 16 opinions

Non-Argument Calendar.

1Per curiam

Philip Long appeals the United States Tax Court’s final order and decision on his petition for redetermination of deficiency brought under 26 U.S.C. § 6213(a). Long argues that the Tax Court erred by concluding that the $5.75 million Long received from the assignment of his position as plaintiff in a lawsuit constituted taxable ordinary' income, rather than long term capital gains. Long also argues that the Tax Court erred by concluding that Long’s $600,000 payment to Steelervest, Inc. (Steelervest) did not qualify as a deductible expense. Long further argues that the Tax Court erred by…

2Cases cited19 opinions

  1. Larry Bonner v. City of Prichard, AlabamaCourt of Appeals for the Eleventh Circuit · 1981
  2. Access Now, Inc. v. Southwest Airlines Co.Court of Appeals for the Eleventh Circuit · 2004
  3. Thomas v. Cooper Lighting, Inc.Court of Appeals for the Eleventh Circuit · 2007
  4. Commissioner v. P. G. Lake, Inc.Supreme Court of the United States · 1958
  5. W. Horace Williams, Sr., and Viola Bloch Williams v. United StatesCourt of Appeals for the Fifth Circuit · 1957

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3Cited by16 opinions

  1. Lori Rappaport LaCroix v. Western District of KentuckyCourt of Appeals for the Eleventh Circuit · 2015
  2. Douglas Fuqua v. Brett TurnerCourt of Appeals for the Eleventh Circuit · 2021
  3. Batchelor-Robjohns v. United StatesCourt of Appeals for the Eleventh Circuit · 2015
  4. Palmer Ranch Holdings Ltd v. Commissioner of Internal Revenue ServiceCourt of Appeals for the Eleventh Circuit · 2016
  5. David B. Greenberg v. Commissioner of Internal RevenueCourt of Appeals for the Eleventh Circuit · 2021

11 more not listed; retrieve them via the Exa API.

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