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HIGHPOINT TOWER TECHNOLOGY INC. v. C.I.R.

No. 18-10394.

931 F.3d 1050 (2019)

HIGHPOINT TOWER TECHNOLOGY INC., Petitioner-Appellant, v. COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellee.

United States Court of Appeals, Eleventh Circuit.

July 24, 2019.

Attorney(s) appearing for the Case

David DeCoursey Aughtry , Patrick J. McCann, Jr. , Chamberlain Hrdlicka White Williams & Aughtry, ATLANTA, GA, for Petitioner-Appellant.

Clint A. Carpenter , Kathleen E. Lyon , Teresa E. McLaughlin , Gilbert Steven Rothenberg , U.S. Department of Justice, Chief Appellate Section Tax Division, WASHINGTON, DC, William C. Bogardus , Law Office of William C. Bogardus, Commerce Center One, E HARTFORD, CT, William M. Paul , Internal Revenue Service, Acting Chief Counsel, WASHINGTON, DC, Debra Lynn Reale , Law Office of Debra Lynn Reale, E HARTFORD, CT, for Respondent-Appellee.

Before ED CARNES, Chief Judge, ANDERSON and JULIE CARNES, Circuit Judges.

This is an appeal by Highpoint Tower Technology, Inc. ("Highpoint") of the Tax Court's denial of its Motion to Restrain Collection of the gross valuation-misstatement penalty, I.R.C. § 6662(h)(1), which was determined to be applicable during relevant partnership proceedings...

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