2002 Eleventh Circuit Survey: Federal Taxation

Research output: Contribution to journalArticle


During 2002 federal courts in the United States decided nineteen cases that directly impact federal tax law in the Eleventh Circuit. These cases involve a variety of tax law matters including Federal Insurance Contributions Act ("FICA") payroll tax, estate and gift tax, IRS authority to levy and assess tax, and discharges in bankruptcy. Other tax-related matters addressed by courts in 2002 that impact tax law in the Eleventh Circuit include inventory recapture in an S-corporation conversion, attorney fees for the prevailing party in a tax dispute, and injunctions against tax preparers. By far the most important tax case decided in the Eleventh Circuit was an Alabama district court case concerning the constitutionality of the new public disclosure requirements for tax-exempt political organizations. Of the nineteen tax cases from 2002, the government prevailed in fourteen, the taxpayer prevailed in three, one case was a split decision, and one case did not involve suit against the government. This Article will examine each of these cases by category, pausing along the way to make observations about trends and themes to the extent they appear.

Original languageAmerican English
Pages (from-to)1563-1599
JournalMercer law review
Issue number4
StatePublished - Jul 1 2003


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