1. Home
  2. Browse Decisions
  3. F.3d
  4. 440 F.3d
  5. 440 F.3d 375 (2006)
 

MORTENSEN v. C.I.R.

No. 05-1344.

440 F.3d 375 (2006)

Glenn A. MORTENSEN, Petitioner-Appellant, v. COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellee.

United States Court of Appeals, Sixth Circuit.

Decided and Filed: February 28, 2006.

Attorney(s) appearing for the Case

ARGUED: Terri A. Merriam, Pearson-Merriam, Seattle, Washington, for Appellant. Annette Wietecha, United States Department of Justice, Washington, D.C., for Appellee. ON BRIEF: Terri A. Merriam, Wendy S. Pearson, Pearson-Merriam, Seattle, Washington, for Appellant. Annette Wietecha, Richard Farber, United States Department of Justice, Washington, D.C., for Appellee.

Before: MERRITT, MARTIN, and GILMAN, Circuit Judges.

OPINION

BOYCE F. MARTIN, JR., Circuit Judge.

This is an appeal from the United States Tax Court's decision upholding the Commissioner's determination that Mr. Mortensen is liable for a section 6662(a) negligence penalty of $784 for the taxable year 1991. The penalty stems from Mortensen's deductions on his tax return based on his investment in cattle breeding partnerships established by Walter J. Hoyt III. The Hoyt Partnerships have generated litigation...

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