United States Eighth Circuit
Lindsey v. Comm'n of Internal Revenue, 04-2978
Tax Court properly assessed deficiencies against plaintiff where it did not err in finding that I.R.C. Sec. 104(a)(2), as amended, applied to the settlement taxpayers received.
Appellate Information
- Decided 09/02/2005
- Published 09/02/2005
Judges
- RILEY, Circuit Judge., Before WOLLMAN, HANSEN, and RILEY, Circuit Judges.
Court
- United States Eighth Circuit
Counsel
- For Appellant:
- Dwight E. Cole, argued, St. Louis, Missouri (Jim J. Shoemake and Matthew S. McBride, on the brief), for petitioners.
- For Appellees:
- John A. Nolet, argued, Washington, D.C. (Eileen J. O'Connor and Kenneth L. Greene, on the brief), for respondent.