Legal Opinion
George S. Mauerman v. Commissioner of Internal Revenue
Court of Appeals for the Tenth Circuit
Decided April 25, 1994No. 93-9009PublishedCited by 25 opinions
1Opinion of the Court
BARRETT, Senior Circuit Judge.
George S. Mauerman (Mauerman/Petitioner) appeals from a tax court decision upholding a penalty for substantial understatement of tax under 26 U.S.C. § 6661(c) for calendar years 1984 and 1986 imposed by the Commissioner of Internal Revenue (Commissioner).
Factual Background
Because Mauerman does not challenge the tax court’s Findings of Fact, we fully adopt them. The tax court found in relevant part:
Petitioner obtained an undergraduate degree from Vanderbilt University in 1959 and a medical degree from Columbia Medical School in 1963. Petitioner stayed at Columbia…
2Cases cited8 opinions
- United States v. BoyleSupreme Court of the United States · 1985
- Mailman v. CommissionerUnited States Tax Court · 1988
- David E. Heasley and Kathleen Heasley v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1990
- James Karr and Nancy L. Karr v. Commissioner of Internal RevenueCourt of Appeals for the Eleventh Circuit · 1991
- Diana T. Vorsheck John P. Vorsheck v. Commissioner of Internal Revenue ServiceCourt of Appeals for the Ninth Circuit · 1991
3 more not listed; retrieve them via the Exa API.
3Cited by25 opinions
- Joseph P. Chamberlain and D. Kathleen Chamberlain v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1995
- Van Scoten v. CommissionerCourt of Appeals for the Tenth Circuit · 2006
- Samuel Anderson and Mary Anderson v. Commissioner of Internal RevenueCourt of Appeals for the Tenth Circuit · 1995
- Kevin Conway v. United StatesCourt of Appeals for the Federal Circuit · 2003
- Stanford v. CommissionerCourt of Appeals for the Fifth Circuit · 1998
20 more not listed; retrieve them via the Exa API.