United States Seventh Circuit

Denial of a petition for a redetermination of a deficiency and penalty imposed on petitioner's by the IRS regarding underreported income is affirmed where there was no clear error in tax court's decision regarding the amount of petitioner's deficiency or in upholding the penalty.

Appellate Information

• Argued 04/07/2005
• Decided 01/19/2006
• Published 01/19/2006

Judges

• ILANA DIAMOND ROVNER, Circuit Judge., Before MANION, ROVNER and SYKES, Circuit Judges.

Court

• United States Seventh Circuit

Counsel

• For Appellant:
  
• John J. Morrison (argued), Chicago, IL, for Petitioners-Appellants.


• For Appellees:
  
• Robert J. Branman (argued), Department of Justice Tax Division, Appellate Section, Washington, DC, for Respondent-Appellee.