Legal Opinion
Terry K. Shockley v. Commissioner of IRS
Court of Appeals for the Eleventh Circuit
Decided July 11, 2012No. 11-13494, 11-13495 and 11-13497PublishedCited by 8 opinions
1Opinion of the Court
HULL, Circuit Judge:
The Internal Revenue Code (“Code”) requires the Internal Revenue Service (“IRS”) to assess tax deficiencies within certain statutory limitations periods. The Code, however, provides for suspension of certain limitations periods. This appeal involves one such statutory-suspension section. Specifically, § 6503(a)(1) of the Code suspends the running of the limitations period when “a proceeding in respect of the deficiency is placed on the docket of the Tax Court, until the decision of the Tax Court becomes final.” 26 U.S.C. § 6503(a)(1). 1
The narrow question before us is…
2Cases cited10 opinions
- Badaracco v. CommissionerSupreme Court of the United States · 1984
- Kosak v. United StatesSupreme Court of the United States · 1984
- E. I. Dupont De Nemours & Co. v. DavisSupreme Court of the United States · 1924
- Tello v. Dean Witter Reynolds, Inc.Court of Appeals for the Eleventh Circuit · 2005
- American Equitable Assur. Co. of New York v. HelveringCourt of Appeals for the Second Circuit · 1933
5 more not listed; retrieve them via the Exa API.
3Cited by8 opinions
- United States v. Dennis Gray WilliamsCourt of Appeals for the Eleventh Circuit · 2015
- Sandra K. Shockley v. Commissioner of Internal RevenueCourt of Appeals for the Eleventh Circuit · 2017
- David B. Greenberg v. Commissioner of Internal RevenueCourt of Appeals for the Eleventh Circuit · 2021
- United States v. Marcus NoelCourt of Appeals for the Eleventh Circuit · 2018
- Alta V Limited Partnership, Transferee v. CommissionerUnited States Tax Court · 2020
3 more not listed; retrieve them via the Exa API.