Legal Opinion
Estate of Robert C. Duncan v. CIR
Court of Appeals for the Fifth Circuit
Decided May 9, 2018No. 17-60145PublishedCited by 32 opinions
1Opinion of the Court
PRISCILLA R. OWEN, Circuit Judge:
*195 Jannette Duncan and the estate of her late husband Robert C. Duncan (the Duncans) entered a series of settlement agreements with the IRS after audits revealed that the couple had used an abusive tax shelter and improperly taken bad-debt loss deductions. Under these agreements, the Duncans conceded all benefits related to the tax shelter, agreed they would not dispute the disallowance of substantially all of the bad-debt deduction, consented to immediate assessment and collection of taxes, penalties, and interest, and waived the right to contest their…
2Cases cited23 opinions
- Goza v. CommissionerUnited States Tax Court · 2000
- Dino Cinel v. Harry F. Connick, Individually and as District Attorney for the Parish of Orleans, State of LouisianaCourt of Appeals for the Fifth Circuit · 1994
- Sego v. CommissionerUnited States Tax Court · 2000
- Woodral v. CommissionerUnited States Tax Court · 1999
- Zaentz v. CommissionerUnited States Tax Court · 1988
18 more not listed; retrieve them via the Exa API.
3Cited by32 opinions
- Terral River Svc v. S C F MrneCourt of Appeals for the Fifth Circuit · 2021
- Miguel Mendoza-Tarango v. Simona FloresCourt of Appeals for the Fifth Circuit · 2020
- Newman v. Plains All Amer PipelCourt of Appeals for the Fifth Circuit · 2022
- Center for Bio Diversity v. EPACourt of Appeals for the Fifth Circuit · 2019
- Norman v. United StatesCourt of Appeals for the Federal Circuit · 2019
27 more not listed; retrieve them via the Exa API.