United States Fifth Circuit

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LISLE v. COMM'R OF INTERNAL REVENUE, 01-60639/40/41/42

The Tax Court clearly erred in finding that the government proved income taxpayers' deficiency due to fraud by clear and convincing evidence, but evidence supports assessment of the deficiency under a preponderance of evidence standard, thus deficiencies are affirmed for those years not barred by the statute of limitations.

Appellate Information

  • Decided 07/30/2003
  • Published 07/30/2003



  • United States Fifth Circuit