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CALLOWAY v. C.I.R.

No. 11-10395.

691 F.3d 1315 (2012)

Lizzie W. CALLOWAY, Albert Calloway, Petitioners-Appellants, v. COMMISSIONER OF IRS, Respondent-Appellee.

United States Court of Appeals, Eleventh Circuit.

August 23, 2012.

Attorney(s) appearing for the Case

Brian G. Isaacson , Isaacson Wilson , Seattle, WA, for Petitioners-Appellants.

Andrew Weiner , Kenneth L. Greene , Gilbert Steven Rothenberg , Tax Div., App. Sec., U.S. Dept. of Justice, William J. Wilkins , Chief Counsel-IRS, Robert R Di Trolio , Washington, DC, for Respondent-Appellee.

Before CARNES, PRYOR and RIPPLE, Circuit Judges.

RIPPLE, Circuit Judge:

Albert and Lizzie Calloway seek review of a judgment of the Tax Court sustaining the Commissioner's determination of a deficiency, an accuracy-related penalty and a penalty for filing a delinquent tax return. For the following reasons, we affirm the judgment of the Tax Court.

I

A. Facts

Albert Calloway worked for IBM for a number of years and acquired IBM stock by exercising his employee stock options. During 2001...

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