United States Seventh Circuit

Under the Multiemployer Pension Plan Amendments Act of 1980, a passive holding of property is not a trade or business.

Appellate Information

• Argued 01/09/2001
• Decided 01/29/2001
• Published 01/29/2001

Judges

• FLAUM, Chief Judge., Before FLAUM, Chief Judge, and BAUER and COFFEY, Circuit Judges.

Court

• United States Seventh Circuit

Counsel

• For Appellees:
  
• Robert A. Coco, Central States, Southeast & Southwest Areas Pension Fund, Rosemont, IL, John J. Franczyk, Jr. (argued), Central States, Southeast & Southwest Areas Pension Fund, Law Department, Des Plaines, IL, for Plaintiffs-Appellees., Frederic R. Klein (argued), Deborah R. Hogan, Goldberg, Kohn, Bel, Black, Rosenbloom & Moritz, Chicago, IL, for Defendants-Appellants.