Legal Opinion
Raghunathan Sarma v. Commissioner of Internal Revenue
Court of Appeals for the Eleventh Circuit
Decided August 19, 2022No. 21-12303PublishedCited by 2 opinions
1Opinion of the Court
USCA11 Case: 21-12303 Date Filed: 08/19/2022 Page: 1 of 23 [PUBLISH] In the United States Court of Appeals For the Eleventh Circuit ____________________ No. 21-12303 ____________________ RAGHUNATHAN SARMA & GAILE SARMA, Petitioners-Appellants, versus COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellee. ____________________ Petition for Review of a Decision of the U.S.Tax Court Agency No. 26318-16 ____________________ USCA11 Case: 21-12303 Date Filed: 08/19/2022 Page: 2 of 23 21-12303 Opinion of the Court 2 Before NEWSOM, MARCUS, Circuit Judges, and MIDDLEBROOKS,* District Judge.…
2Cases cited26 opinions
- Gregory v. HelveringSupreme Court of the United States · 1935
- Commissioner v. National Alfalfa Dehydrating & Milling Co.Supreme Court of the United States · 1974
- United States v. WoodsSupreme Court of the United States · 2013
- Rhone-Poulenc Surfactants & Specialties, L.P. v. CommissionerUnited States Tax Court · 2000
- Kligfeld Holdings v. Comm'rUnited States Tax Court · 2007
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3Cited by2 opinions
- Joseph Belcik v. Commissioner of Internal RevenueCourt of Appeals for the Eleventh Circuit · 2025
- Kaylan A. Lewis v. Commissioner of Internal RevenueCourt of Appeals for the Eleventh Circuit · 2023