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KARPA v. C.I.R.

No. 89-1577.

909 F.2d 784 (1990)

Jay N. KARPA; Elizabeth J. Karpa, Petitioners-Appellants, v. COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellee.

United States Court of Appeals, Fourth Circuit.

Decided July 27, 1990.

Attorney(s) appearing for the Case

John Adams Corry, Davis, Polk & Wardwell, New York City, argued (Philip C. Potter, Jr., Stephen D. Hibbard, Davis, Polk & Wardwell, New York City, Jay Fred Cohen, Baltimore, Md., on the brief), for petitioners-appellants.

Kenneth L. Greene, Tax Div., U.S. Dept. of Justice, Washington, D.C., argued (Shirley D. Peterson, Asst. Atty. Gen., Gary R. Allen, Kevin M. Brown, Tax Div., U.S. Dept. of Justice, Washington, D.C., on the brief), for respondent-appellee.

Before WIDENER and PHILLIPS, Circuit Judges, and McMILLAN, Senior United States District Judge for the Western District of North Carolina, sitting by designation.

PHILLIPS, Circuit Judge:

Jay and Elizabeth Karpa appeal from the Tax Court's decision upholding the Commissioner's proposed imposition of a tax penalty under former I.R.C. § 6661(a). The Karpas argued that the § 6661(a) tax penalty for substantial understatement of tax liability, as applied retroactively to their 1984 return, was unconstitutional as violative of the ex post facto clause. Both parties moved for judgment on the pleadings, and the Tax Court...

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