U.S. Court of Appeals for the Eleventh Circuit
Highpoint Tower Technology Inc. v. Commissioner of Internal Revenue
This writing
- Type
- Opinion
- Author
- R[obert] Lanier Anderson III
- Filed
- July 24, 2019
- Case
- Highpoint Tower Technology Inc. v. Commissioner of Internal Revenue
- Case status
- Decided
Source The authoring judge was read from the signature line of the court's own published opinion.
Opening text
The first passage of the document, as extracted by the source provider.
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…
Source Extract supplied by CourtListener. Benchlight does not host the document — read the authoritative text in the court's own PDF.