United States Seventh Circuit

Because the "Self-Rental Rule," Treasury Regulation sec. 1.469-2(f)(6), is within the Secretary of the Treasury's authority to enact and furthers Congress' goal of eliminating tax shelters, taxpayers challenge to rule's validity rejected.

Appellate Information

• Argued 05/17/2001
• Decided 02/05/2002
• Published 02/05/2002

Judges

• KANNE, Circuit Judge., Before WOOD, Jr., KANNE, and ROVNER, Circuit Judges.

Court

• United States Seventh Circuit

Counsel

• For Appellant:
  
• Victor A. Kornis (argued), Domnitz, Mawicke, Goisman & Rosenberg, Milwaukee, WI, for Petitioner-Appellant.


• For Appellees:
  
• Joel L. McElvain (argued), Dept. of Justice Tax Div., Appellate Section, Washington, DC, for Respondent-Appellee.