Legal Opinion
Thompson v. United States
Court of Appeals for the Tenth Circuit
Decided August 29, 2000No. 98-5187PublishedCited by 11 opinions
1Opinion of the Court
SEYMOUR, Chief Judge.
The United States appeals from a jury determination that the tax penalties and increased interest rate provided for in 26 U.S.C. §§ 6653, 6659, and 6621 were inapplicable to the disallowed deductions of taxpayers Clarence and Anna Thompson. We affirm in part and reverse in part.
I
Dr. Thompson is a surgeon who practiced medicine during the 1980s through Surgical Associates, a medical group located in Tulsa, Oklahoma. This litigation arose out of Dr. Thompson’s 1 $50,000 investment in Davenport Recycling Associates (Davenport), a limited partnership purportedly engaged in…
2Cases cited11 opinions
- Medlock v. Ortho Biotech, Inc.Court of Appeals for the Tenth Circuit · 1999
- David E. Heasley and Kathleen Heasley v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1990
- Hyman S. Zfass v. Commissioner of Internal RevenueCourt of Appeals for the Fourth Circuit · 1997
- Harold Chakales Linda Carol Chakales v. Commissioner of Internal RevenueCourt of Appeals for the Eighth Circuit · 1996
- James B. Thomas, Plaintiff-Appellee/cross-Appellant v. United States of America, Defendant-Appellant/cross-AppelleeCourt of Appeals for the Sixth Circuit · 1999
6 more not listed; retrieve them via the Exa API.
3Cited by11 opinions
- United States v. ValenzuelaCourt of Appeals for the Tenth Circuit · 2004
- Barber v. T.D. Williamson, Inc.Court of Appeals for the Tenth Circuit · 2001
- Keeler v. CommissionerCourt of Appeals for the Tenth Circuit · 2001
- Allen v. Wal-Mart Stores, Inc.Court of Appeals for the Tenth Circuit · 2001
- United States v. BerryCourt of Appeals for the Tenth Circuit · 2013
6 more not listed; retrieve them via the Exa API.