Legal Opinion
David F. Hewitt v. Commissioner of IRS
Court of Appeals for the Eleventh Circuit
Decided December 29, 2021No. 20-13700PublishedCited by 4 opinions
1Opinion of the Court
USCA11 Case: 20-13700 Date Filed: 12/29/2021 Page: 1 of 36 [PUBLISH] In the United States Court of Appeals For the Eleventh Circuit ____________________ No. 20-13700 ____________________ DAVID F. HEWITT, TAMMY K. HEWITT, Petitioners-Appellants, versus COMMISSIONER OF IRS, Respondent-Appellee. ____________________ Petition for Review of a Decision of the U.S. Tax Court Agency No. 23809-17 ____________________ USCA11 Case: 20-13700 Date Filed: 12/29/2021 Page: 2 of 36 2 Opinion of the Court 20-13700 Before WILSON, LAGOA, Circuit Judges, and MARTINEZ, District Judge. LAGOA, Circuit Judge: David…
2Cases cited23 opinions
- Chevron U. S. A. Inc. v. Natural Resources Defense Council, Inc.Supreme Court of the United States · 1984
- Motor Vehicle Mfrs. Assn. of United States, Inc. v. State Farm Mut. Automobile Ins. Co.Supreme Court of the United States · 1983
- Securities & Exchange Commission v. Chenery Corp.Supreme Court of the United States · 1947
- Bowman Transportation, Inc. v. Arkansas-Best Freight System, Inc.Supreme Court of the United States · 1975
- Vermont Yankee Nuclear Power Corp. v. Natural Resources Defense Council, Inc.Supreme Court of the United States · 1978
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3Cited by4 opinions
- Oakbrook Land Holdings, LLC v. Comm'r of Internal Rev.Court of Appeals for the Sixth Circuit · 2022
- Estate of Richard D. Spizzirri v. Commissioner of Internal RevenueCourt of Appeals for the Eleventh Circuit · 2025
- Mexican Gulf v. U.S. Dept. of CommCourt of Appeals for the Fifth Circuit · 2023
- Spirit Airlines, LLC v. Transportation Security AdministrationCourt of Appeals for the Eleventh Circuit · 2026