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Desmet v. Comm'r of Internal Revenue, No. 08-1598

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By FindLaw Staff on September 17, 2009 2:14 PM

In a consolidated appeal of orders of the United States Tax Court assessing income deficiencies against former business partners engaged in an abusive tax shelter known as "Son-of-Boss", the tax court had jurisdiction over the deficiency proceedings but the case is remanded for consideration of whether certain components of the deficiencies were time-barred.     

Read Desmet v. Comm'r of Internal Revenue, No. 08-1598

Appellate Information

Argued: March 10, 2009

Decided and Filed: September 17, 2009

Judges

Opinion by Judge Gibbons

Counsel

For Appellant:  David D. Aughtry, Chamberlain, Hrdlicka, White, Williams & Martin, Atlanta, Georgia. 

For Appellee:  Michael J. Haungs, United States Department of Justice, Washington, D.C.

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