Legal Opinion

Nicholas E. Eustace v. Commissioner of Internal Revenue

Court of Appeals for the Seventh Circuit

Decided December 13, 2002No. 01-4222PublishedCited by 7 opinions

1Opinion of the Court

312 F.3d 905

Nicholas E. EUSTACE, et al., Petitioners-Appellants,

v.

COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellee.

No. 01-4222.

United States Court of Appeals, Seventh Circuit.

Argued November 7, 2002.

Decided December 13, 2002.

Rebecca M. Fowler (Argued), Doerner, Saunders, Daniel & Anderson, Tulsa, OK, for Petitioners-Appellants.

Richard Morrison (Argued), Department of Justice, Tax Division, Appellate Section, Washington, DC, for Respondent-Appellee.

Before BAUER, EASTERBROOK, and MANION, Circuit Judges.

EASTERBROOK, Circuit Judge.

1

Applied Systems, a Subchapter S corporation, develops and…

2Cases cited5 opinions

  1. Norwest Corp. v. Comm'rUnited States Tax Court · 1998
  2. United Stationers, Inc. v. United StatesCourt of Appeals for the Seventh Circuit · 1999
  3. Tax & Accounting Software Corp. v. United StatesCourt of Appeals for the Tenth Circuit · 2002
  4. Wicor, Inc. v. United StatesCourt of Appeals for the Seventh Circuit · 2001
  5. Tax & Accounting Software Corp. v. United StatesDistrict Court, N.D. Oklahoma · 2000

3Cited by7 opinions

  1. United States v. McFerrinCourt of Appeals for the Fifth Circuit · 2009
  2. Little Sandy Coal Company, Inc v. CIRCourt of Appeals for the Seventh Circuit · 2023
  3. Alternative Carbon Resources, LLC v. United StatesUnited States Court of Federal Claims · 2018
  4. Eustace v. Commissioner of Internal RevenueSupreme Court of the United States · 2003
  5. Little Sandy Coal Company, Inc v. CIRCourt of Appeals for the Seventh Circuit · 2023

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