Legal Opinion
Gerald Leuhsler, Beverly Leuhsler v. Commissioner of Internal Revenue
Court of Appeals for the Sixth Circuit
Decided May 11, 1992No. 19-1609PublishedCited by 76 opinions
1Opinion of the Court
RYAN, Circuit Judge.
Gerald and Beverly Leuhsler appeal a decision of the Tax Court upholding the Commissioner of Internal Revenue’s imposition of negligence and valuation overstatement penalties. 1 26 U.S.C. §§ 6653, 6659. We affirm.
I
Gerald Leuhsler holds a bachelor of science degree in accounting and is employed as a certified public accountant at Forest City Enterprises, a real estate development company in Cleveland, Ohio. In late 1981, Leuhsler and several coworkers at Forest City Enterprises and friends were presented with an investment opportunity promising tax savings that were at…
2Cases cited8 opinions
- David E. Heasley and Kathleen Heasley v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1990
- Richard J. Todd and Denese W. Todd v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1988
- Howard Gilman v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1991
- John B. Gainer v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1990
- Preston W. And Joyce Massengill v. Commissioner of Internal RevenueCourt of Appeals for the Eighth Circuit · 1989
3 more not listed; retrieve them via the Exa API.
3Cited by76 opinions
- Frank C. Pasternak Judith Pasternak (92-1681/1682) Anthony J. Cutaia Diane Cutaia David G. Koehlinger (92-1681) v. Commissioner of Internal RevenueCourt of Appeals for the Sixth Circuit · 1993
- Kerry W. Illes v. Commissioner of Internal RevenueCourt of Appeals for the Sixth Circuit · 1992
- Glenn A. Mortensen v. Commissioner of Internal RevenueCourt of Appeals for the Sixth Circuit · 2006
- Myron Barlow and Arlene Barlow v. Commissioner of Internal RevenueCourt of Appeals for the Sixth Circuit · 2002
- Robert E. Holmes and Carolyn S. Holmes v. Commissioner of Internal RevenueCourt of Appeals for the Sixth Circuit · 1999
71 more not listed; retrieve them via the Exa API.