Legal Opinion
Hoops, LP v. CIR
Court of Appeals for the Seventh Circuit
Decided August 9, 2023No. 22-2012Published
1Opinion of the Court
In the United States Court of Appeals For the Seventh Circuit ____________________ No. 22-2012 HOOPS, LP and HEISLEY MEMBER, INC., Tax Matters Partner, Petitioners-Appellants, v. COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellee. ____________________ Appeal from the United States Tax Court No. 11308-18. ____________________ ARGUED JANUARY 19, 2023 — DECIDED AUGUST 9, 2023 ____________________ Before BRENNAN, SCUDDER, and KIRSCH, Circuit Judges. SCUDDER, Circuit Judge. Hoops LP seeks a $10.7 million tax deduction for deferred compensation that it owed to two of its employees at the close…
2Cases cited7 opinions
- Indopco, Inc. v. CommissionerSupreme Court of the United States · 1992
- Gozlon-Peretz v. United StatesSupreme Court of the United States · 1991
- Bloate v. United StatesSupreme Court of the United States · 2010
- Albertson's, Inc., Petitioner-Appellant-Cross-Appellee v. Commissioner of Internal Revenue, Respondent-Appellee-Cross-AppellantCourt of Appeals for the Ninth Circuit · 1994
- Illinois Power Company v. Commissioner of Internal RevenueCourt of Appeals for the Seventh Circuit · 1986
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