Court Reverses Penalties and Interest Assessed Against Taxpayer

June 30, 1993 in Case Summaries
Court Reverses Penalties and Interest Assessed Against Taxpayer
Jeff Levinger represented Smazniak in the appeal of a tax court judgment requiring him to pay significant penalties and interest.  The Fifth Circuit reversed.  Smazniak v. Commissioner of Internal Revenue, 998 F.2d 238 (5th Cir. 1993).

Courts: Federal Courts of Appeals
Subject Matter: Procedural & Evidentiary Issues