United States Eighth Circuit

A tax court decision in favor of defendant-IRS is affirmed where plaintiff-taxpayer failed to meet her burden of proof on the issues of ownership, loss, value and deductibility of the items contributed to a settlement.

Appellate Information

• Decided 01/12/2005
• Published 01/12/2005

Judges

• BYE, Circuit Judge., Before BYE, LAY, and GRUENDER, Circuit Judges.

Court

• United States Eighth Circuit

Counsel

• For Appellant:
  
• Counsel who presented argument on behalf of the appellant was Denial W. Schermer of Minneapolis, MN.


• For Appellees:
  
• Counsel who presented argument on behalf of the appellee was Samuel A. Lambert, Tax Div., Dept. of Justice, Washington, D.C. Kenneth L. Greene of the Tax Div., DOJ appeared on the brief.