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EUSTACE v. COMMISSIONER

 

Download the complete brief here: 312 F.3d 905

 

 

NICHOLAS E. EUSTACE, et al., Petitioners-Appellants,
v.
COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellee.

No. 01-4222
UNITED STATES COURT OF APPEALS FOR THE SEVENTH CIRCUIT

Argued November 7, 2002
Decided December 13, 2002

SUBSEQUENT HISTORY: US Supreme Court certiorari denied by Eustace v. Comm’r, 123 S. Ct. 2247, 2003
PRIOR HISTORY: Appeal from the United States District Court Tax Court. Nos. 21088-96 et al. B Maurice B. Foley, Judge. Eustace v. Commissioner, T.C. Memo 2001-66, 2001

DISPOSITION: Judgment of the tax court affirmed.

COUNSEL:
For Petitioners-Appellants: Rebecca M. Fowler, DOERNER, SAUNDERS, DANIEL & ANDERSON, Tulsa, OK.
For Respondent-Appellee: Richard Morrison, DEPARTMENT OF JUSTICE, Washington, DC.

JUDGES: Before BAUER, EASTERBROOK, and MANION, Circuit Judges.
OPINION BY: EASTERBROOK

OPINION

JUDGMENT – WITH ORAL ARGUMENT
The judgment of the United States Tax Court is AFFIRMED with costs, in accordance with the decision of this court entered on this date.

Download the complete brief here: Eustace_appeal_affirmed

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