Legal Opinion
Seggerman Farms, Inc. v. Commissioner
Court of Appeals for the Seventh Circuit
Decided October 24, 2002No. 01-3638PublishedCited by 2 opinions
1Opinion of the Court
BAUER, Circuit Judge.
Petitioners-Appellants Ronald and Sally Seggerman, Craig and Linda Seggerman, and Michael Seggerman (collectively, “the Seggermans”) appeal from deficiency judgments entered against them in the United States Tax Court upholding the deficiency determinations of Respondent-Appellee Commissioner of Internal Revenue (“Commissioner”) for the taxable years 1993 and 1994. The Seggermans challenge the Commissioner’s recognition of certain transfers of property to Petitioner-Appellant Seggerman Farms, Inc. (hereinafter, “the Corporation”), as taxable gains under 26 U.S.C. §…
2Cases cited13 opinions
- Erie Railroad v. TompkinsSupreme Court of the United States · 1938
- Marbury v. MadisonSupreme Court of the United States · 1803
- Estate of Leavitt v. CommissionerUnited States Tax Court · 1988
- Lucille Prussner, as of the Estate of Aileen E. Pfeifer v. United StatesCourt of Appeals for the Seventh Circuit · 1990
- Gary L. Eyler v. Commissioner of Internal RevenueCourt of Appeals for the Seventh Circuit · 1996
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3Cited by2 opinions
- Coltec Industries, Inc. v. United StatesUnited States Court of Federal Claims · 2004
- Seggerman Farms, Inc. v. Commissioner Of Internal RevenueCourt of Appeals for the Seventh Circuit · 2002