Authorities Cited: United States Code 26 U.S.C. § 7482(a)(1) Supreme Court 470 U.S. 564, 573-574 Circuit Courts 622 F.2d 709, 712-713 661 F.2d 1206, 1209 865 F.2d 342, 344-347 887 F.2d 1520, 1525 321 F.3d 1037 324 F.3d 1289, 1293 341 F.3d 364, 367-368 429 F.3d 1026

Blogged: How Appealing In the latest installment of Ballard v. Commissioner, the Eleventh Circuit orders reinstated the findings of the tax court's special trial judge in favor of the taxpayers