Gustashaw v国家長官
Gustashaws' prior proceeding in this Court, Gustashaw v. Commissioner, T.C. Memo. 2011-195, aff'd, 696 F.3d 1124 (11th Cir. 2012), the Gustashaws conceded deficiencies in tax and were found liable for penalties relating to their CARDS transaction. The Gustashaws appealed, and our decision was affirmed by the U.S.
Gustashaw v. Commissioner, 696 F.3d 1124, 1127-1131 (11th Cir. 2012) (describing CARDS). First, a party not subject to U.S. taxation, such as a foreign entity, bo rrows foreign currency from a foreign bank. Pet. App. 5a. A U.S. taxpayer then purchases a small amount of the borrowed currency by assuming liability for an eq ual amount of the loan
Petitioner - Appellant: WILLIAM E. GUSTASHAW, JR. and NANCY D. GUSTASHAW: Respondent - Appellee: COMMISSIONER OF IRS: Case Number: 11-15406: Filed: November 18, 2011
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