Opinion ID: 153022
Heading Depth: 1
Heading Rank: 2

Heading: standard of review

Text: We review a tax court’s legal conclusions and interpretations of the tax code de novo. Estate of Blount v. C.I.R., 428 F.3d 1338, 1342 (11th Cir. 2005). However, we review its findings of facts and factual inferences, whether based on oral, documentary, or stipulated evidence, for clear error. Id.; see also Fla. Progress Corp. & Subsidiaries v. C.I.R., 348 F.3d 954, 959-60 (11th Cir. 2003). “A finding of fact is clearly erroneous if the record lacks substantial evidence to support it, so that our review of the entire evidence leaves us with the definite and firm conviction that a mistake has been committed.” Atlanta Athletic Club v. C.I.R., 980 F.2d 1409, 1411-12 (11th Cir. 1993) (quotations and citations omitted).