1. Home
  2. Browse Decisions
  3. F.3d
  4. 754 F.3d
  5. 754 F.3d 1223 (2014)
 

CARLSON v. U.S.

No. 12-13736.

754 F.3d 1223 (2014)

Frances CARLSON, Plaintiff-Counter Defendant-Appellant, v. UNITED STATES of America, Defendant-Counter Claimant-Appellee.

United States Court of Appeals, Eleventh Circuit.

June 13, 2014.

Attorney(s) appearing for the Case

B. Gray Gibbs , B. Gray Gibbs, P.A., Jason P. Burrows , B. Gray Gibbs, P.A., Saint Petersburg, FL, for Plaintiff-Appellant.

Randolph Lyons Hutter , Richard Farber , Richard G. Rose , Curtis Jason Weidler , U.S. Department of Justice, Washington, DC., Robert E. O'Neill , U.S. Attorney's Office, Tampa, FL, for Defendant-Appellee.

Before CARNES, Chief Judge, HULL and COX, Circuit Judges.

COX, Circuit Judge:

In this case, the Plaintiff, Fran Carlson, filed suit to determine her liability for $148,000 in penalties assessed by the Internal Revenue Service ("IRS") for aiding and abetting understatement of tax liability in violation of I.R.C. § 6701. On appeal, Carlson contends that the district court erred by instructing the jury that the Government must prove its case by a preponderance of evidence instead...

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