Eleventh Circuit: June 19, 2000
Appeal from the Northern District of Georgia
Before: Anderson, Black
Full Text: PDF
Authorities Cited: United States Code 5 U.S.C. § 1001(a) 26 U.S.C. § 302(a) 26 U.S.C. § 1041 26 U.S.C. § 1272 26 U.S.C. § 1274 26 U.S.C. § 6662 28 U.S.C. § 1291 Code of Federal Regulations 26 C.F.R. § 1.1041 Supreme Court 370 U.S. 65, 82 Circuit Courts 981 F.2d 456 137 F.3d 1280, 1282 70 F. Supp. 2d 1323, 1329