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Citations from separate opinions of courts that could overrule this
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Dissent
Max v. Northington (In Re Northington)
(2017)
“We refuse to find clear error unless we are left “with the definite and firm, conviction that a mistake has been committed.” Coggin v. Comm’r, 71 F.3d 855, 860 (11th Cir. 1996) (emphasis added).”
Top citers, strongest first. 23 distinct citers.
How cited ↗
discussed
Cited as authority (rule)
Alper Automotive, Inc. v. Day to Day Imports, Inc.
“We will not find clear error unless our review of the record leaves us ‘with the definite and firm conviction that a mistake has been committed.’” Coggin v. Comm’r of Internal Revenue, 71 F.3d 855, 860 (11th Cir. 1996) (quoting United States v. Gypsum Co., 333 U.S. 364, 395 (1948)).
discussed
Cited as authority (rule)
Edwards Moving & Rigging, Inc. v. Jenkins
The Court does not find that Magistrate Judge Flynn clearly erred in reaching this conclusion, as the Court is not left “with the definite and firm conviction that a mistake has been committed.” Coggin v. C.I.R., 71 F.3d 855, 860 (11th Cir. 1996).
discussed
Cited as authority (rule)
Kaplan v. Regions Bank
This recommendation does not constitute clear error, as the Court is not left “with the definite and firm conviction that a mistake has been committed.” Coggin v. C.I.R., 71 F.3d 855, 860 (11th Cir. 1996).
discussed
Cited as authority (rule)
United States v. Guy Ennis Smith
B After reviewing the transcripts, the administrative rules governing the Parole Commission’s calculation, and the application of these rules to Smith’s criminal record, we do not find that the district court’s conclusion was clearly erroneous— that is, we do not have a “definite and firm conviction that a mistake has been committed.” Coggin v. Comm’r, 71 F.3d 855, 860 (11th Cir. 1996) (quoting United States v. U.S. Gypsum Co., 333 U.S. 364, 395 (1948)). 7 Case: 17-12412 Date Filed: 12/07/2018 Page: 8 of 10 The first arrest on Smith’s Florida Criminal History report lists a tra…
discussed
Cited as authority (rule)
United States v. Lawrence Foster
Under this standard of review, we “will not find clear error unless our review of the record leaves us “with the definite and firm conviction that a mistake has been committed.’ ” Coggin v. Comm’r of Internal Revenue, 71 F.3d 855, 860 (11th Cir. 1996) (quoting United States v. United States Gypsum, Co., 333 U.S. 364, 395 , 68 S.Ct. 525 , 92 L.Ed. 746 (1948)).
cited
Cited as authority (rule)
Title Max v. Gustavius A. Wilber
We refuse to find clear error unless we are left “with the definite and firm conviction that a mistake has been committed.” Coggin v. Comm’r, 71 F.3d 855, 860 (11th Cir. 1996) (emphasis added).
discussed
Cited as authority (rule)
Max v. Northington (In Re Northington)
(2×)
We refuse to find clear error unless we are left “with the definite and firm conviction that a mistake has been committed.” Coggin v. Comm’r, 71 F.3d 855, 860 (11th Cir. 1996) (emphasis added).
discussed
Cited as authority (rule)
United States v. Carlos Fernandez
United States v. Johnson, 694 F.3d 1192, 1195 (11th Cir.2012). “[W]e will not find clear error unless our review of the record leaves us with the ■ definite and firm conviction that a mistake has been committed.” United States v. Poirier, 321 F.3d 1024, 1035-86 (11th Cir. 2003) (quoting Coggin v. Commissioner, 71 F.3d 855, 860 (11th Cir.1996)).
discussed
Cited as authority (rule)
United States v. Delvis Bermudez
Under this standard, we do not reverse unless left with a “definite and firm conviction that a mistake has been committed.” United States v. Poirier, 321 F.3d 1024, 1035 (11th Cir.2003) (quoting Coggin v. Commissioner, 71 F.3d 855, 860 (11th Cir.1996)).
cited
Cited as authority (rule)
Curtis G. Lockett v. Commissioner of IRS
Coggin v. Comm’r of Internal Revenue, 71 F.3d 855, 860 (11th Cir.1996).
discussed
Cited as authority (rule)
United States v. White
Applying this standard, “[w]e will not find clear error unless our review of the record leaves us ‘with the definite and firm conviction that a mistake has been committed.’ ” Coggin v. Commissioner, 71 F.3d 855, 860 (11th Cir.1996) (quoting United States v. U.S. Gypsum Co., 333 U.S. 364, 395 , 68 S.Ct. 525 , 92 L.Ed. 746 (1948)).
discussed
Cited as authority (rule)
United States v. Richard Poirier, Jr.
We review a district court’s determination about whether a defendant obstructed justice only for clear error, United States v. Cain, 881 F.2d 980, 982 (11th Cir.1989), and “[w]e will not find clear error unless our review of the record leaves us ‘with the definite and firm conviction that a mistake has been committed,’” Coggin v. Commissioner, 71 F.3d 855, 860 (11th Cir.1996) (quoting United States v. United States Gypsum Co., 333 U.S. 364, 395 , 68 S.Ct. 525, 542 , 92 L.Ed. *1036 746 (1948)).
discussed
Cited as authority (rule)
Silverman v. Commissioner of Internal Revenue
Several circuits, in various contexts, have declined to enforce attempted terminations of Form 872-A extensions unless correctly implemented in a manner prescribed within Form 872-A itself. 2 See, e.g., Coggin v. Commissioner, 71 F.3d 855, 861-62 (11th Cir.1996) (sending Form 872-T to wrong IRS division); Stenclik v. Commissioner, 907 F.2d 25, 27 (2d Cir.) (passage of reasonable time), cert. denied, 498 U.S. 984 , 111 S.Ct. 516 , 112 L.Ed.2d 528 (1990); Kernen v. Commissioner, 902 F.2d 17, 18 (9th Cir.1990) (executing Form 872 containing specific consent-termination date); Wall v. Commissioner…
discussed
Cited as authority (rule)
Silverman v. Commissioner
Moreover, taxpayers may execute waivers for prescribed periods by using Form 872, see Coggin, 71 F.3d at 861, and in all events ___ ______ Form 872-T is available as a simple and effective means to terminate indefinite Form 872-A extensions.
cited
Cited "see"
Frank J. Evans v. Secretary, Florida Department of Corrections
See Coggin v. Commissioner, 71 F.3d 855, 860 (11th Cir. 1996) (citation omitted).
cited
Cited "see"
Sleiman v. Comr. of IRS
See Coggin v. Commissioner, 71 F.3d 855, 860 (11th Cir. 1996); see also Bryant v. Commissioner, 790 F.2d 1463, 1465-66 (9th Cir. 1986).
cited
Cited "see"
Sleiman v. Comr. of IRS
See Coggin v. Commissioner, 71 F.3d 855, 860 (11th Cir.1996); see also Bryant v. Commissioner, 790 F.2d 1463, 1465-66 (9th Cir.1986).
cited
Cited "see"
Ripley v. Commissioner
See Coggin v. Commissioner, 71 F.3d 855, 861-63 (11th Cir.1996).
cited
Cited "see"
Ripley v. Commissioner
See Coggin v. Commissioner, 71 F.3d 855, 861-63 (11th Cir.1996).
cited
Cited "see, e.g."
Estate of Marvin E. Greenfield v. Comm'r IRS
See, e.g., Coggin v. Comm’r, 71 F.3d 855, 861-62 (11th Cir.1996); Silverman v. Comm’r, 86 F.3d 260, 262-63 (1st Cir.1996); St.
Retrieving the full opinion text from the archive…
Urbanek
v.
United States
v.
United States
94-5285.
Court of Appeals for the Eleventh Circuit.
Jan 4, 1996.
Published
77 A.F.T.R.2d 96-342
August URBANEK, Plaintiff-Appellant,
v.
UNITED STATES of America, Defendant-Appellee.
No. 94-5285.
United States Court of Appeals,
Eleventh Circuit.
Jan. 4, 1996.
Gerald S. Walsh, Walsh & Keating, S.C., Milwaukee, WI, for Appellant.
Laurie E. Rucoba, Asst. U.S. Atty., Ft. Lauderdale, FL, Gary R. Allen, Charles Bricken, Loretta C. Argrett, Kenneth L. Greene, Tax Division, Dept. of Justice, Washington, DC, for Appellee.
Appeal from the United States District Court for the Southern District of Florida (No. 92-7149-CIV-WJZ), William J. Zloch, Judge.
Before COX, Circuit Judge, DYER, Senior Circuit Judge, and GOETTEL[*], Senior District Judge.
PER CURIAM:
1
The district court opinion is reported at 866 F.Supp. 1414. For the reasons enunciated there, which require no elaboration by us, we affirm.
*
Honorable Gerard L. Goettel, Senior U.S. District Judge for the Southern District of New York, sitting by designation