Legal Opinion
Ferguson v. Commissioner
Court of Appeals for the Fifth Circuit
Decided May 12, 2009No. 06-60697PublishedCited by 9 opinions
1Opinion of the Court
OWEN, Circuit Judge:
Searcy and Elizabeth Ferguson appeal from a decision of the Tax Court in a redetermination proceeding that denied two tax deductions, found the Fergusons liable for penalties for late filing of a return and substantially understating income, and concluded that it had no jurisdiction to consider whether certain tax debts had been discharged in bankruptcy. We affirm.
I
The Fergusons filed a joint tax return for 2000 in December of 2001, approximately two months beyond the extended deadline they had received upon earlier request. The Internal Revenue Service (IRS) determined…
2Cases cited15 opinions
- United States v. DalmSupreme Court of the United States · 1990
- Begier v. Internal Revenue ServiceSupreme Court of the United States · 1990
- In the Matter of Thomas v. Cassidy, Debtor-AppellantCourt of Appeals for the Seventh Circuit · 1990
- Swanson v. CommissionerUnited States Tax Court · 1976
- Continental Equities, Inc., Cross-Appellant v. Commissioner of Internal Revenue, Cross-AppelleeCourt of Appeals for the Fifth Circuit · 1977
10 more not listed; retrieve them via the Exa API.
3Cited by9 opinions
- Curr-Spec Partners, L.P. v. CommissionerCourt of Appeals for the Fifth Circuit · 2009
- Terrell v. CommissionerCourt of Appeals for the Fifth Circuit · 2010
- In re WylyUnited States Bankruptcy Court, N.D. Texas · 2016
- W & T Offshore, Incorporated v. David Bernhardt, eCourt of Appeals for the Fifth Circuit · 2019
- Estate of Liftin v. United StatesCourt of Appeals for the Federal Circuit · 2014
4 more not listed; retrieve them via the Exa API.