United States Sixth Circuit
Greer v. Comm'r of Int'l. Rev., 08-1014
In an action seeking a tax refund, judgment for Respondent is affirmed where an earlier refund the IRS sent to Petitioners constituted a tax amount that started the penalty period running under 26 U.S.C. section 6653(a)(2).
Appellate Information
- Decided 02/19/2009
- Published 02/19/2009
Judges
- Before BOGGS, Chief Judge; CLAY, Circuit Judge; and BERTELSMAN, District Judge.
Court
- United States Sixth Circuit
Counsel
- For Appellees:
- ARGUED: Kenton L. Ball, Slone & Benton PSC, Lexington, Kentucky, for Appellants. Kenneth W. Rosenberg, United States Department of Justice, Washington, D.C., for Appellee. ON BRIEF: Kenton L. Ball, Slone & Benton PSC, Lexington, Kentucky, Joy L. Hall, Horwitz Law Firm, Crescent Springs, Kentucky, for Appellants. Kenneth W. Rosenberg, Bridget Maria Rowan, United States Department of Justice, Washington, D.C., for Appellee.