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The Eleventh Circuit's decision in Kroner v. Commissioner[1], is the latest opinion to address section 6751(b) and, specifically, the appropriate timing of the supervisory approval of a penalty.
Freeman Law's "The Tax Court in Brief" covers every substantive Tax Court opinion, providing a weekly brief of its decisions in clear, concise prose.
Board of Education approves a monthly rental of $422.50 for the new Tutt Branch Library building at the southeast corner of Miami and Bowman Streets.