Legal Opinion
L v. Castle Investment Group, Inc. v. Commissioner
Court of Appeals for the Eleventh Circuit
Decided September 26, 2006No. 05-13267PublishedCited by 11 opinions
1Opinion of the Court
WILSON, Circuit Judge:
Appellants L.V. Castle Investment Group, Inc. (“L.V. Castle”) and Lake View Nutrition Consulting Services, Inc. (“Lake View”) appeal the Tax Court’s decision stating that it did not have jurisdiction to entertain Appellants’ petition contesting a deficiency found against L.V. Castle after L.V. Castle’s dissolution. Because L.V. Castle did not have the legal capacity to file a petition and because the IRS has not filed a notice of transferee liability against Lake View, we AFFIRM.
I. Background
L.V. Castle was an Illinois Corporation. On October 1, 1996, the Illinois…
2Cases cited20 opinions
- Laing v. United StatesSupreme Court of the United States · 1976
- Fed. Sec. L. Rep. P 91,539 Liberty National Insurance Holding Company v. The Charter CompanyCourt of Appeals for the Eleventh Circuit · 1984
- Badger Materials, Inc. v. CommissionerUnited States Tax Court · 1963
- John W. Roberts, Cheryl W. Roberts v. Commissioner of Internal RevenueCourt of Appeals for the Eleventh Circuit · 1999
- J. C. Shepherd v. Comr. of IRSCourt of Appeals for the Eleventh Circuit · 2002
15 more not listed; retrieve them via the Exa API.
3Cited by11 opinions
- Commissioner v. NealCourt of Appeals for the Eleventh Circuit · 2009
- United States v. Henco Holding Corp.Court of Appeals for the Eleventh Circuit · 2021
- John Finnegan v. Commissioner of Internal RevenueCourt of Appeals for the Eleventh Circuit · 2019
- Sandra K. Shockley v. Commissioner of Internal RevenueCourt of Appeals for the Eleventh Circuit · 2017
- William J. Kardash, Sr. v. Commissioner of IRSCourt of Appeals for the Eleventh Circuit · 2017
6 more not listed; retrieve them via the Exa API.