tax-court-review

2 cases — ← All topics

Case Title Lower Court Docketed Status Flags Tags Question Presented
23-1322 James W. Tindall v. Commissioner of Internal Revenue District of Columbia 2024-06-18 Denied Response WaivedRelisted (2) administrative-record agency-record discovery judicial-precedent standard-of-review stare-decisis subject-matter-jurisdiction tax-court tax-court-review whistleblower whistleblower-claim Whether this dispute is even ripe for review by the Supreme Court
18-1133 Henry J. Langer, et ux. v. Commissioner of Internal Revenue Eighth Circuit 2019-03-01 Denied Response Waived 8th-circuit burden-of-proof civil-procedure clear-and-convincing-evidence penalty-assessment tax-court tax-court-review tax-evasion tax-fraud tax-liability tax-penalties Whether the IRS has proved by clear and convincing evidence that Henry J. Langer and Patricia K. Langer are liable for fraud penalties for tax years 2…