KORECKY v. C.I.R.

No. 85-3387.

781 F.2d 1566 (1986)

Clayton M. KORECKY, Jr., Petitioner-Appellant, v. COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellee.

United States Court of Appeals, Eleventh Circuit.

February 14, 1986.


Attorney(s) appearing for the Case

Stephen G. Salley, Akerman, Senterfitt & Eidson, Orlando, Fla., for petitioner-appellant.

Glenn L. Archer, Jr., Asst. Atty. Gen., Mary Frances Clark, Michael L. Paup, Chief, Appellate Section, Phoebe A. Mix, U.S. Dept. of Justice, Tax Div., Washington, D.C., for respondent-appellee.

Before HILL, Circuit Judge, TUTTLE and HENDERSON, Senior Circuit Judges.


PER CURIAM:

In this appeal Clayton M. Korecky, Jr. challenges the decision of the United States Tax Court imposing a fifty-percent civil penalty against him for tax fraud. The Tax Court found that Korecky had understated his tax liability for the years 1972, 1973 and 1974 and that this tax deficiency was the result of fraud. On this appeal, Korecky does not challenge the judgment of tax liability. His sole contention is that the Tax Court erred in finding fraud and...

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