United States Sixth Circuit
BARLOW v. COMM'R OF INTERNAL REVENUE, 01-1161
The Tax Court acted with jurisdiction in finding statutory and constitutional authority for the assessment of interest under 1954 Internal Revenue Code section 6621.
Appellate Information
- Argued 05/01/2002
- Decided 08/21/2002
- Published 08/21/2002
Judges
- Before SILER and CLAY, Circuit Judges; OBERDORFER, District Judge.
Court
- United States Sixth Circuit
Counsel
- For Appellant:
- Neal Nusholtz (argued and briefed), Noveck & Nusholtz, Bingham Farms, MI, for Petitioners-Appellants.
- For Appellees:
- Bruce R. Ellisen (briefed), Laurie Snyder (argued and briefed), United States Department of Justice, Appellate Section Tax Division, Washington, D.C., for Respondent-Appellee.