GUNTHER v. C.I.R.

No. 89-1872.

909 F.2d 291 (1990)

H. Dale GUNTHER and Marie M. Gunther, et al., Appellees, v. COMMISSIONER OF INTERNAL REVENUE, Appellant.

United States Court of Appeals, Seventh Circuit.

Decided August 6, 1990.


Attorney(s) appearing for the Case

James M. Neis, Thomas P. Fitzgerald, Susan Cisle, Charles C. Murphy, Crane C. Hauser, Kimball R. Anderson, Winston & Strawn, Chicago, Ill., for petitioners-appellees.

James I.K. Knapp, Dept. of Justice, Tax Div., Gary R. Allen, Robert S. Pomerance, Kenneth L. Greene, Dept. of Justice, Tax Div., Appellate Section, Peter K. Scott, I.R.S., Ernest J. Brown, Dept. of Justice, Tax Div., Appellate Section, Washington, D.C., for respondent-appellant.

Before BAUER, Chief Judge, COFFEY, Circuit Judge, and ESCHBACH, Senior Circuit Judge.


BAUER, Chief Judge.

The Internal Revenue Service appeals from a decision by the United States Tax Court holding that appellees did not owe additional taxes for 1981 despite changes in the corporate structure of two closely-held corporations which they wholly-owned and controlled. In 1981, the appellees reorganized their businesses by exchanging all of their stock in one corporation for stock and debentures from the second corporation. The Internal Revenue Service...

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