United States Sixth Circuit
Kosinski v. Comm'r of Internal Revenue, 072136
Tax Court decision upholding a tax deficiency and a fraud penalty is affirmed where: 1) the district court's sentencing findings lack issue-preclusive effect; and 2) the government carried its burden of proving fraud.
Appellate Information
- Decided 08/29/2008
- Published 08/29/2008
Judges
Court
- United States Sixth Circuit