penalty-imposition
1 cases — ← All topics
| Case | Title | Lower Court | Docketed | Status | Flags | Tags | Question Presented |
|---|---|---|---|---|---|---|---|
| 19-536 | Bocilla Island Seaport, Inc., fka Highpoint Tower Technology, Inc. v. Commissioner of Internal Revenue | Eleventh Circuit | 2019-10-24 | Denied | Response Waived | basis-adjustment deficiency-determination due-process partner-level partner-level-penalty partner-level-proceeding partnership-basis penalty penalty-imposition reasonable-cause statutory-interpretation tax-court tax-court-jurisdiction tax-procedure united-states-v-woods | Should partner-level basis be adjusted before penalty imposition? |