Florida Country Clubs, Inc. v. Comm. of IRS (2005)
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· 53 citation events
across 3 courts.
Showing the 11 strongest citers on record
(one row per citing case, strongest signal kept).
Treatment trajectory · 2005 → 2026 · click a year to view the case as of then
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Ashley C. Scott v. United States of America, Treasury Department, Internal Revenue Service (2024)
The district court’s “interpretation of a statutory section of the Internal Revenue Code is a question of law that is reviewed de novo.” Fla. Country Clubs, Inc. v. Comm’r of Internal Revenue, 404 F.3d 1291, 1293 (11th Cir. 2005).
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Samueli v. Comm'r (2009)
See Fla. Country Clubs, Inc. v. Commissioner , 122 T.C. 73 , 75 (2004) , affd. 404 F.3d 1291 (11th Cir. 2005) .
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Jesse C. Morreale (2021)
See sec. 7430(c)(7); see also Fla. Country Clubs, Inc. v. Commissioner, 122 T.C. 73, 86 (2004), aff’d, 404 F.3d 1291 (11th Cir. 2005).
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Mark C. Klopfenstein v. Commissioner (2019)
The IRS “is not considered as having taken any position in an ad- ministrative proceeding prior to the issuance of an Appeals Office decision or a notice of deficiency.” Rathbun v. Commissioner, 125 T.C. 7, 13 (2005); see Fla. Country Clubs, Inc. v. Commissioner, 122 T.C. 73, 86 (2004) (“[W]e interpret sec- tion 7430(c)(7) to limit recovery of administrative costs to those situations in -8- [*8] which a notice of deficiency or Appeals Office decision has been issued.”), aff’…
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Milligan v. Comm'r (2014)
See also Fla. Country Clubs, Inc. v. Commissioner , 122 T.C. 73 , 87 (2004) (holding that the United States does not take a position within the meaning of section 7430(c)(4)(B) by issuing a 30-day letter), aff'd , 404 F.3d 1291 (11th Cir. 2005) . *264 Respondent concedes that petitioner (1) substantially prevailed with respect to the amount in controversy and the most significant issue presented in the administrative proceeding, see sec. 7430(c)(4)(A) ; (2) meets the net wor…
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Trugman v. Commissioner (2012)
See Fla. Country Clubs, Inc. v. Commissioner, 122 T.C. 73, 79 (2004), aff’d, 404 F.3d 1291 (11th Cir. 2005); see also Huffman v. Commissioner, 978 F.2d 1139, 1145 (9th Cir. 1992), aff’g in part, rev’g in part T.C.
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Gross v. Comm'r (2010)
See Fla. Country Clubs, Inc. v. Commissioner , 122 T.C. 73 , 75 (2004) , affd. 404 F.3d 1291 (11th Cir. 2005) .
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Kersh v. Comm'r (2009)
See Fla. Country Clubs, Inc. v. Commissioner , 122 T.C. 73 , 75 (2004) , affd. 404 F.3d 1291 (11th Cir. 2005) .
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Henry and Susan F. Samueli v. Commissioner (2009)
See Fla. Country Clubs, Inc. v. Commissioner, 122 T.C. 73, 75 (2004), affd. 404 F.3d 1291 (11th Cir. 2005).
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Kwestel v. Comm'r (2007)
See Fla. Country Clubs, Inc. v. Commissioner, 122 T.C. 73 , 78-86 (2004) (discussing the legislative history of sec. 7430) affd. 404 F.3d 1291 ↩ (11th Cir. 2005) .
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Vasquez v. Comm'r (2007)
See discussion in Fla. Country Clubs, Inc. v. Commissioner, 122 T.C. 73 , 79 (2004) , affd. 404 F.3d 1291 (11th Cir. 2005) .