United States Seventh Circuit

The U.S. successfully argued that its case should not have been dismissed where it asserted tax evasion when tax-exempt parties "lent" closed-end mutual fund ownership in order to convey tax benefits to third parties who didn't actually own the fund.

Appellate Information

• Argued 06/08/2004
• Decided 06/22/2004
• Published 06/22/2004

Judges

• EASTERBROOK, Circuit Judge., Before EASTERBROOK, KANNE, and DIANE P. WOOD, Circuit Judges.

Court

• United States Seventh Circuit

Counsel

• For Appellant:
  
• Charles Bricken (argued), Department of Justice, Tax Division, Appellate Section, Washington, DC, Thomas P. Walsh, Office of the United States Attorney, Chicago, IL, for Plaintiff-Appellant.


• For Appellees:
  
• Jeffrey E. Stone (argued), McDermott, Will & Emery, Chicago, IL, for Defendant-Appellee.