PFLUGER v. C.I.R.

No. 87-1503.

840 F.2d 1379 (1988)

Robert A. PFLUGER and Elaine M. Pfluger, Petitioners-Appellants, v. COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellee.

United States Court of Appeals, Seventh Circuit.

Decided March 7, 1988.


Attorney(s) appearing for the Case

Joseph W. Weigel, Milwaukee, Wis., for petitioners-appellants.

Steven W. Parks, Tax Div., Dept. of Justice, Washington, D.C., for respondent-appellee.

Before CUMMINGS, CUDAHY and POSNER, Circuit Judges.


CUDAHY, Circuit Judge.

Six years ago this court attempted to thwart the proliferation of "family trusts," tax avoidance devices that have as their central feature the anticipatory assignment of income to a trust controlled by the taxpayer. See Schulz v. Commissioner, 686 F.2d 490 (7th Cir.1982). In that opinion, Judge Cummings said:

Given the deeply rooted instinct not to pay more taxes than the law requires and the...

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