United States Eleventh Circuit
L.V. Castle Inv. Group, Inc. v. Comm'r of Internal Rev., 05-13267
Tax Court decision declining jurisdiction over petition contesting deficiency found against petitioner investment group after its dissolution is affirmed as petitioner lacked the legal capacity to file a petition where defendant has not filed a notice of transferee liability against petitioner consulting services.
Appellate Information
- Decided 09/26/2006
- Published 09/26/2006
Judges
- WILSON, Circuit Judge:, Before MARCUS, WILSON and COX, Circuit Judges.
Court
- United States Eleventh Circuit
Counsel
- For Appellant:
- Alexander Zouzoulas, Orlando, FL, for Petitioners-Appellants., Robert W. Metzler, Carol A. Barthel, Samuel A. Lambert, U.S. Dept. of Justice, Tax Div., App. Sec., Washington, DC, for CIR.