United States Seventh Circuit

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SEGGERMAN FARMS, INC. v. COMM'R OF INTERNAL REVENUE, 01-3638

The Tax Court correctly upheld deficiency determinations for unreported recognizable gain, pursuant to 26 U.S.C. section 357(c), related to plaintiffs' transfers of property to their corporation.

Appellate Information

  • Decided 10/24/2002
  • Published 10/24/2002

Judges

  • BAUER, Circuit Judge., Before BAUER, ROVNER, and EVANS, Circuit Judges.

Court

  • United States Seventh Circuit

Counsel

  • For Appellant:
  • David E. Alms (argued), Park Ridge, IL, for Petitioner-Appellant.

  • For Appellees:
  • Curtis C. Pett (argued), Thomas J. Clark, Claire Fallon, Department of Justice, Tax Division, Appellate Section, Washington, D.C., for Respondent-Appellee.