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Full-Text Articles in Taxation-Federal
Federal Taxation, Michael H. Plowgian, Svetoslav S. Minkov
Federal Taxation, Michael H. Plowgian, Svetoslav S. Minkov
Mercer Law Review
In 2004 the Eleventh Circuit Court of Appeals published three tax decisions of note. In the first of those decisions, the Eleventh Circuit held that taxes that are untimely assessed, yet properly owed and duly paid, are not refundable. In the second, a criminal tax evasion case, the Eleventh Circuit held that enhancing a criminal sentence due to obstruction of justice for making false statements to conceal a fraudulent tax return was not "double counting" under federal sentencing guidelines. Finally, in a brief opinion, the Eleventh Circuit held that "toters" used to transport manufactured homes did not qualify as "tractors" …