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EYLER v. C.I.R.

No. 95-2482.

88 F.3d 445 (1996)

Gary L. EYLER, Petitioner-Appellant, v. COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellee.

United States Court of Appeals, Seventh Circuit.

Decided July 2, 1996.

Attorney(s) appearing for the Case

Thomas A. Brodnik (argued), Stark, Doninger & Smith, Indianapolis, IN, James C. McKinley, Richard A. Kempf, Kempf & McKinley, Indianapolis, IN, for Petitioner-Appellant.

Gary R. Allen, Linda Mosakowski (argued), Dept. of Justice, Tax Division, Appellate Section, Washington, DC, for Respondent-Appellee.

Before ESCHBACH, KANNE, and EVANS, Circuit Judges.

TERENCE T. EVANS, Circuit Judge.

Gary Eyler, the former CEO and majority shareholder of Continental Training Services, Inc. (CTS), disputes excise taxes assessed against him by the Commissioner of Internal Revenue in 1992. The Commissioner determined that Eyler, as the majority owner of CTS stock, engaged in a prohibited transaction with CTS's employee stock ownership plan (ESOP) when he sold $10 million worth of CTS stock...

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