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CLINE v. C.I.R.

No. 93-2698.

34 F.3d 480 (1994)

Richard G. CLINE and Carole J. Cline, Petitioners-Appellants, v. COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellee.

United States Court of Appeals, Seventh Circuit.

Decided September 2, 1994.

Attorney(s) appearing for the Case

Roger J. Jones (argued), Joel V. Williamson, Thomas C. Durham, Bruce L. Gelman, Mayer, Brown & Platt, Chicago, IL, for petitioners-appellants.

Richard Farber, Gary R. Allen, Charles Bricken, Steven W. Parks (argued), Dept. of Justice, Tax Div., Appellate Section, Washington, DC, for respondent-appellee.

Before WOOD, Jr., EASTERBROOK and RIPPLE, Circuit Judges.

RIPPLE, Circuit Judge.

Richard G. Cline, a former senior executive of Jewel Companies, Inc. ("Jewel"), disputes the tax treatment accorded certain payments he received at the time of his resignation from Jewel Foods. The Tax Court concluded that these payments were received in connection with the acquisition of Jewel by American Stores Company ("American Stores") and constituted "excess parachute payments" under 26 U.S.C. § 280G of the Internal Revenue Code....

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