SCANLON WHITE, INC. v. C.I.R.

No. 06-9000.

472 F.3d 1173 (2006)

SCANLON WHITE, INC., Petitioner-Appellant, v. COMMISSIONER of INTERNAL REVENUE, Respondent-Appellee.

United States Court of Appeals, Tenth Circuit.

December 19, 2006.


Attorney(s) appearing for the Case

Submitted on the briefs:*

John Leeper, Scanlon White, Inc., El Paso, Texas, for Petitioner-Appellant.

Eileen J. O'Connor, Assistant Attorney General, Andrea R. Tebbets, Attorney, Karen G. Gregory, Attorney, Tax Division, Department of Justice, Washington, D.C., for Respondent-Appellee.

Before HARTZ, HOLLOWAY, and BALDOCK, Circuit Judges.


HARTZ, Circuit Judge.

Taxpayer Scanlon White, Inc. appeals from the Tax Court's grant of summary judgment in favor of the Commissioner on Taxpayer's application for abatement of accrued interest on unpaid employment taxes. We have jurisdiction under 26 U.S.C. § 7482(a)(1) and affirm.

Background

In June 2004 Taxpayer made a request to the Internal Revenue Service (IRS) under 26 U.S.C. § 6404(e) for an abatement of the interest on...

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