United States Eighth Circuit

A tax court judgment upholding a substantial deficiency asserted by the Commissioner of Internal Revenue against a Professional Employer Organization (PEO), which hired truck drivers as employees and then leased them back to its trucking company clients, is reversed where the tax court misapplied a statutory provision allowing an employer to deduct the cost of employee travel expenses, and the PEO proved at trial that it was not subject to a related statutory limitation.

Appellate Information

• Decided 08/23/2006
• Published 08/23/2006

Judges

• LOKEN, Chief Judge., Before LOKEN, Chief Judge, JOHN R. GIBSON and COLLOTON, Circuit Judges.

Court

• United States Eighth Circuit

Counsel

• For Appellant:
  
• Glenn M. Kurtz, argued, New York City (Michael I. Saltzman and Kathleen Pakenham, New York City, on the brief), for appellant.


• For Appellees:
  
• Bethany Hauser, Justice Dept., argued, Washington, DC (Bruce R. Ellisen, Justice Department, Washington, DC, on the brief), for appellee.