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O'NEILL v. C.I.R.

No. 92-1564.

994 F.2d 302 (1993)

William J. O'NEILL, Jr. Irrevocable Trust, Sheldon M. Sager, Co-Trustee, Petitioners-Appellants, v. COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellee.

United States Court of Appeals, Sixth Circuit.

Decided June 2, 1993.

Attorney(s) appearing for the Case

Sheldon M. Sager (argued and briefed), Jeffrey A. Huth, John S. Seich (briefed), McCarthy, Lebit, Crystal & Haiman, Cleveland, OH, for William J. O'Neill, Jr.

Jeffrey A. Huth, John S. Seich, McCarthy, Lebit, Crystal & Haiman, Cleveland, OH, for Sheldon M. Sager.

Gary R. Allen, Acting Chief (briefed), Gilbert S. Rothenberg, Teresa McLaughlin (argued), Sara K. Knutson, U.S. Dept. of Justice, Appellate Section Tax Div., Washington, DC, for C.I.R.

Erwin N. Griswold, Timothy B. Dyk (argued), Candace A. Ridgway, Jones, Day, Reavis & Pogue, Washington, DC, for amicus curiae Family Trust Association.

Before: BOGGS and SILER, Circuit Judges; and JOINER, Senior District Judge.

SILER, Circuit Judge.

Petitioners, the William J. O'Neill, Jr. Irrevocable Trust ("Trust") and Sheldon M. Sager, Co-Trustee, appeal the Tax Court's decision finding a deficiency in the O'Neill Trust's income tax for the 1987 taxable year. The Internal Revenue Service ("IRS") issued a Notice of Deficiency for $3,534.00 in tax owed by the Trust. Upon the filing of a petition for redetermination, the Tax Court held that the investment advisory fees paid by the Trust...

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