U.S. Court of Appeals for the Eleventh Circuit
Highpoint Tower Technology Inc. v. Commissioner of Internal Revenue
This writing
- Type
- Opinion
- Filed
- July 24, 2019
- Case
- Highpoint Tower Technology Inc. v. Commissioner of Internal Revenue
- Case status
- Decided
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Opening text
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ANDERSON, Circuit Judge: This is an appeal by Highpoint Tower Technology, Inc. ("Highpoint") of *1052 the Tax Court's denial of its Motion to Restrain Collection of the gross valuation-misstatement penalty, I.R.C. § 6662(h)(1), which was determined to be applicable during relevant pa…
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