United States Fifth Circuit
Estate of Lisle v. Comm'r of Internal Revenue, 07-60862, 07-60863, 07-60864
In a tax case in which the IRS sought payment of back taxes by decedents' estates, opinion of the Tax Court holding the estates liable for underpaid taxes and fraud penalties is vacated and remanded where: 1) a presumption of correctness applied to the findings of a Special Trial Judge; and 2) in this case there was insufficient contrary evidence produced to overcome those findings.
Appellate Information
- Decided 08/26/2008
- Published 08/26/2008
Judges
- W. EUGENE DAVIS, Circuit Judge:, Before HIGGINBOTHAM, DAVIS and BARKSDALE, Circuit Judges.
Court
- United States Fifth Circuit
Counsel
- For Appellant:
- Vester T. Hughes, Jr. (argued), Robert Edwin Davis, Danny S. Ashby (argued), Christopher Donald Kratovil, K & L Gates LLP, Dallas, TX, for Petitioners-Appellants and Appellants.
- For Appellees:
- Joan I. Oppenheimer (argued), Kenneth L. Greene, Richard Thane Morrison, Deputy Asst. Atty. Gen., U.S. Dept. of Justice, Tax Div. App. Section, Gilbert S. Rothenberg, U.S. Dept. of Justice, Robert R. Di Trolio, U.S. Tax Court, Donald L. Korb, Chief Counsel, I.R.S., Washington, DC, for Respondent-Appellee.