1. Home
  2. Browse Decisions
  3. F.3d
  4. 223 F.3d
  5. 223 F.3d 1206 (2000)
 

THOMPSON v. U.S.

No. 98-5187.

223 F.3d 1206 (2000)

Clarence T. THOMPSON and Anna R. Thompson, Plaintiffs-Appellees, v. UNITED STATES of America, Defendant-Appellant.

United States Court of Appeals, Tenth Circuit.

August 29, 2000.

Attorney(s) appearing for the Case

Robert W. Metzler, Attorney, Tax Division, Department of Justice, Washington D.C. (David I Pincus, Attorney, Tax Division, Department of Justice, Washington, D.C.; and Stephen C. Lewis, United States Attorney, Tulsa, Oklahoma, Of Counsel, with him on the briefs), for Defendant-Appellant.

George W. Owens (Randall E. Rose with him on the brief) of The Owens Law Firm, P.C., Tulsa, Oklahoma, for Plaintiffs-Appellees.

Before SEYMOUR, Chief Judge, HOLLOWAY, and TACHA, Circuit Judges.

SEYMOUR, Chief Judge.

The United States appeals from a jury determination that the tax penalties and increased interest rate provided for in 26 U.S.C. §§ 6653, 6659, and 6621 were inapplicable to the disallowed deductions of taxpayers Clarence and Anna Thompson. We affirm in part and reverse in part.

I

Dr. Thompson is a surgeon who practiced medicine during the 1980s through Surgical Associates, a medical group located in Tulsa, Oklahoma...

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