1. Home
  2. Browse Decisions
  3. F.3d
  4. 890 F.3d
  5. 890 F.3d 192 (2018)
 

ESTATE OF DUNCAN v. C.I.R.

No. 17-60145.

890 F.3d 192 (2018)

ESTATE OF Robert C. DUNCAN, Deceased, Dan Duncan and Jan Duncan, Co-Executors; Jannette Duncan, Petitioners-Appellants v. COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellee.

United States Court of Appeals, Fifth Circuit.

May 9, 2018.

Attorney(s) appearing for the Case

Melissa Lynne Ellis, Esq. , San Antonio, TX, Anthony P. Daddino, Esq. , Brian J. Spiegel , Meadows, Collier, Reed, Cousins, Crouch & Ungerman, L.L.P., Dallas, TX, for Petitioners-Appellants.

Gilbert Steven Rothenberg, Esq. , Senior Attorney, Sherra Tinyi Wong , Arthur Thomas Catterall , Kathryn Keneally , Regina Sherry Moriarty , U.S. Department of Justice Tax Division, Appellate Section, Washington, DC, Robert R. Di Trolio , U.S. Tax Court, Washington, DC, William J. Wilkins , Internal Revenue Service, Washington, DC, for Respondent-Appellee.

Before REAVLEY, SMITH, and OWEN, Circuit Judges.

Jannette Duncan and the estate of her late husband Robert C. Duncan (the Duncans) entered a series of settlement agreements with the IRS after audits revealed that the couple had used an abusive tax shelter and improperly taken bad-debt loss deductions. Under these agreements...

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