VHC, Inc. v. CIR

In the United States Court of Appeals For the Seventh Circuit ____________________ Nos. 18-3717 & 18-3718 VHC, INC., Petitioner-Appellant, v. COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellee. ____________________ Appeals from the United States Tax Court. Nos. 4756-15 & 21583-15 — Kathleen Kerrigan, Judge. ____________________ ARGUED JUNE 10, 2020 — DECIDED AUGUST 6, 2020 ____________________ Before FLAUM, BARRETT, and ST. EVE, Circuit Judges. BARRETT, Circuit Judge. For more than a decade, Ron Van Den Heuvel received cash payments from VHC, a company founded by his father and owned by…