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U.S. v. BEANE

No. 15-15444.

841 F.3d 1273 (2016)

UNITED STATES of America, Plaintiff-Appellant, v. Alan Francis BEANE, Defendant-Appellee.

United States Court of Appeals, Eleventh Circuit.

Date Filed: November 23, 2016.

Attorney(s) appearing for the Case

Douglas Campbell Rennie , Teresa E. McLaughlin , U.S. Department of Justice, Chief Appellate Section Tax Division, Washington, DC, Arthur Lee Bentley, III , U.S. Attorney's Office, Tampa, FL, for Plaintiff-Appellant.

William S. Gannon , William S. Gannon, PLLC, Manchester, NH, Christian B. Felden , Felden & Felden, Jacksonville, NC, for Defendant-Appellee.

Before TJOFLAT and HULL, Circuit Judges, and MENDOZA, District Judge.

Pursuant to a certification of direct appeal and an order of this Court, the government directly appeals the decision of the Bankruptcy Court regarding the interest due from Alan Francis Beane for the taxable year 1998. The government claims a prior Tax Court decision never addressed the interest issue. The government also disputes...

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