Florida Country Clubs, Inc. v. Comm. of IRS (2005)

green · 55 citation events across 3 courts. Showing the 11 strongest citers on record (one row per citing case, strongest signal kept).

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Treatment trajectory · 2005 → 2026 · click a year to view the case as of then

200520152026

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green Ashley C. Scott v. United States of America, Treasury Department, Internal Revenue Service (2024)

Rule Authority · 11th Cir.

The district court’s “interpre- tation of a statutory section of the Internal Revenue Code is a ques- tion 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).

green Samueli

Cited · signal: see · 2 citations in this opinion

See Fla. Country Clubs, Inc. v. Commissioner, 122 T.C. 73, 75 (2004), affd. 404 F.3d 1291 (11th Cir. 2005).

green Jesse C. Morreale (2021)

Cited (see also) · Tax Ct. · signal: see also

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).

green Mark C. Klopfenstein v. Commissioner (2019)

Cited · Tax Ct. · signal: see

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’…

green Milligan v. Comm'r (2014)

Cited (see also) · Tax Ct. · signal: see also

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…

green Trugman v. Commissioner (2012)

Cited · Tax Ct. · signal: see

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.

green Gross v. Comm'r (2010)

Cited · Tax Ct. · signal: see

See Fla. Country Clubs, Inc. v. Commissioner , 122 T.C. 73 , 75 (2004) , affd. 404 F.3d 1291 (11th Cir. 2005) .

green Kersh v. Comm'r (2009)

Cited · Tax Ct. · signal: see

See Fla. Country Clubs, Inc. v. Commissioner , 122 T.C. 73 , 75 (2004) , affd. 404 F.3d 1291 (11th Cir. 2005) .

green Henry and Susan F. Samueli v. Commissioner (2009)

Cited · Tax Ct. · signal: see

See Fla. Country Clubs, Inc. v. Commissioner, 122 T.C. 73, 75 (2004), affd. 404 F.3d 1291 (11th Cir. 2005).

green Kwestel

Cited · signal: see

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) .

green Vasquez

Cited · signal: see

See discussion in Fla. Country Clubs, Inc. v. Commissioner, 122 T.C. 73 , 79 (2004) , affd. 404 F.3d 1291 (11th Cir. 2005) .