United States Sixth Circuit

In a consolidated appeal of orders of the United States Tax Court assessing income deficiencies against former business partners engaged in an abusive tax shelter known as "Son-of-Boss", the tax court had jurisdiction over the deficiency proceedings but the case is remanded for consideration of whether certain components of the deficiencies were time-barred.

Appellate Information

• Argued 03/10/2009
• Decided 09/17/2009
• Published 09/17/2009

Judges

• Before CLAY and GIBBONS, Circuit Judges; GREER, District Judge.

Court

• United States Sixth Circuit

Counsel

• For Appellees:
  
• ARGUED:David D. Aughtry, Chamberlain, Hrdlicka, White, Williams, & Martin, Atlanta, Georgia, for Appellants. Michael J. Haungs, United States Department of Justice, Washington, D.C., for Appellee. ON BRIEF:David D. Aughtry, Chamberlain, Hrdlicka, White, Williams, & Martin, Atlanta, Georgia, for Appellants. Michael J. Haungs, Deborah K. Snyder, United States Department of Justice, Washington, D.C., for Appellee.