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WESTOAK REALTY AND INV. CO. v. C.I.R.

No. 92-2849.

999 F.2d 308 (1993)

WESTOAK REALTY AND INVESTMENT COMPANY, INC., Appellant, v. COMMISSIONER OF INTERNAL REVENUE, Appellee.

United States Court of Appeals, Eighth Circuit.

Decided July 9, 1993.

Rehearing Denied August 5, 1993.

Attorney(s) appearing for the Case

James J. Sauter, St. Louis, MO, argued, for appellant.

Kevin M. Brown, Washington, DC, argued (James A. Bruton, Gary R. Allen and Kenneth L. Greene, on brief), for appellee.

Before McMILLIAN and BEAM, Circuit Judges, and SACHS, Senior District Judge.

SACHS, Senior District Judge.

Westoak Realty and Investment Company, Inc. ("Westoak") appeals the decision of the United States Tax Court concerning an excise tax imposed for participating in prohibited transactions under 26 U.S.C. § 4975, a provision of the Employee Retirement Income Security Act of 1974 ("ERISA"). The Tax Court1 determined that the petitioner was responsible for a deficiency in excise tax imposed under § 4975...

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