1. Home
  2. Browse Decisions
  3. F.2d
  4. 755 F.2d
  5. 755 F.2d 823 (1985)
 

JUDISCH v. UNITED STATES

No. 83-3238.

755 F.2d 823 (1985)

Clara Mann JUDISCH, Plaintiff-Appellee, v. UNITED STATES of America, Defendant-Appellant.

United States Court of Appeals, Eleventh Circuit.

March 20, 1985.

Attorney(s) appearing for the Case

Michael L. Paup, Richard Farber, Joan I. Oppenheimer, Tax Div., Dept. of Justice, Washington, D.C., for defendant-appellant.

Curtis J. Timm, Sarasota, Fla., for plaintiff-appellee.

Before TJOFLAT and HATCHETT, Circuit Judges, and GARZA, Senior Circuit Judge.

TJOFLAT, Circuit Judge:

Section 6694(a) of the Internal Revenue Code, 26 U.S.C. § 6694(a) (1982),1 imposes a penalty on an income tax preparer2 who understates a taxpayer's liability on an income tax return by negligently or intentionally disregarding revenue rules and regulations. Section 6694(b) of the Code, 26 U.S.C. § 6694(b) (1982),3 penalizes a tax preparer who willfully...

Let's get started

Leagle.com

Welcome to the leading source of independent legal reporting
Sign on now to see your case.
Or view more than 10 million decisions and orders.

  • Updated daily.
  • Uncompromising quality.
  • Complete, Accurate, Current.

Listed below are the cases that are cited in this Featured Case. Click the citation to see the full text of the cited case. Citations are also linked in the body of the Featured Case.

Cited Cases

  • No Cases Found

Listed below are those cases in which this Featured Case is cited. Click on the case name to see the full text of the citing case.

Citing Cases