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DeNAPLES v. C.I.R.

Nos. 11-2205, 14357-08, 14359-08.

674 F.3d 172 (2012)

Dominick DeNAPLES and Mary Ann DeNaples, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent. Louis DeNaples and Betty A. DeNaples, Petitioners v. Commissioner of Internal Revenue, Respondent. Dominick DeNaples, Mary Ann DeNaples, Louis DeNaples, and Betty A. DeNaples, Appellants.

United States Court of Appeals, Third Circuit.

Filed: March 19, 2012.

Attorney(s) appearing for the Case

Layla J. Aksakal , David B. Blair , Alan I. Horowitz , (Argued), Joel C. Weiss , Miller & Chevalier, Washington, DC, Barry H. Frank , Archer & Greiner, Philadelphia, PA, for Petitioners-Appellants Betty DeNaples, Dominick DeNaples, Louis DeNaples, Mary Ann DeNaples.

Jonathan S. Cohen , Randolph L. Hutter , (Argued), Gilbert Rothenberg , William J. Wilkins , United States Department of Justice, Tax Division, Washington, DC, for Respondent-Appellee Commissioner of Internal Revenue.

Before: FUENTES, CHAGARES, Circuit Judges, and RESTANI, Judge.

OPINION OF THE COURT

FUENTES, Circuit Judge.

Dominick, Louis, Betty, and Mary Ann DeNaples had an interest in real estate in Pennsylvania which the state condemned as part of the construction of the Lackawanna Valley Industrial Highway. To pay for the land, the state agreed to a settlement under which it would pay them $40.9 million, with interest, in five yearly installments. During the first three years of the agreement, the DeNaples excluded this interest...

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