1. Home
  2. Browse Decisions
  3. F.3d
  4. 439 F.3d
  5. 439 F.3d 1243 (2006)
 

VAN SCOTEN v. C.I.R.

No. 05-9000.

439 F.3d 1243 (2006)

Ronald F. VAN SCOTEN; Cynthia G. Van Scoten, Petitioners-Appellants, v. COMMISSIONER OF INTERNAL REVENUE, Respondent Appellee.

United States Court of Appeals, Tenth Circuit.

March 9, 2006.

Attorney(s) appearing for the Case

Terri A. Merriam (and Wendy S. Pearson, Pearson & Merriam, P.C, with her on the briefs), Seattle, WA, for Petitioners-Appellants.

Anthony T. Sheehan (and Bruce R. Ellisen, Tax Division, Department of Justice, and Eileen J. O'Connor, Assistant Attorney General, on the brief), Washington, D.C., for Respondent-Appellee.

Before KELLY, HENRY, and McCONNELL, Circuit Judges.

PAUL KELLY, JR., Circuit Judge.

Taxpayer-Appellants Ronald and Cynthia Van Scoten (collectively, the "Van Scotens") appeal from the Tax Court's decision in Van Scoten v. Commissioner, T.C. Memo.2004-275, 2004 WL 2785918 (2004) ("T.C.Memo"), holding them liable for an accuracy-related penalty of $2,872 imposed by the Commissioner of Internal Revenue ("Commissioner") as a result of their negligence in claiming losses from a cattle partnership they were...

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