Legal Opinion
Roger O'shaughnessy, as Tax Matters Person for Cardinal Ig Company v. Commissioner of Internal Revenue, Roger O'shaughnessy, as Tax Matters Person for Cardinal Ig Company v. Commissioner of Internal Revenue
Court of Appeals for the Eighth Circuit
Decided June 13, 2003No. 02-1532Published
1Opinion of the Court
332 F.3d 1125
Roger O'SHAUGHNESSY, as Tax Matters Person for Cardinal IG Company, Appellee,
v.
COMMISSIONER OF INTERNAL REVENUE, Appellant.
Roger O'Shaughnessy, as Tax Matters Person for Cardinal IG Company, Appellant,
v.
Commissioner of Internal Revenue, Appellee.
No. 02-1532.
No. 02-1603.
United States Court of Appeals, Eighth Circuit.
Submitted: February 14, 2003.
Filed: June 13, 2003.
Paula Speck, Tax Division, DOJ, argued, Washington, DC (Kenneth L. Greene, on the brief), for appellant.
Steven Z. Kaplan, argued, Minneapolis, MN (Emily E. Duke and Dulce J. Foster, on the brief), for appellee.
Before…
2Cases cited22 opinions
- Chevron U. S. A. Inc. v. Natural Resources Defense Council, Inc.Supreme Court of the United States · 1984
- Skidmore v. Swift & Co.Supreme Court of the United States · 1944
- United States v. Mead Corp.Supreme Court of the United States · 2001
- Thomas Jefferson University v. ShalalaSupreme Court of the United States · 1994
- Indopco, Inc. v. CommissionerSupreme Court of the United States · 1992
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