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O'SHAUGHNESSY v. C.I.R.

No. 02-1532, 02-1603.

332 F.3d 1125 (2003)

Roger O'SHAUGHNESSY, as Tax Matters Person for Cardinal IG Company, Appellee, v. COMMISSIONER OF INTERNAL REVENUE, Appellant. Roger O'Shaughnessy, as Tax Matters Person for Cardinal IG Company, Appellant, v. Commissioner of Internal Revenue, Appellee.

United States Court of Appeals, Eighth Circuit.

Filed: June 13, 2003.

Attorney(s) appearing for the Case

Paula Speck, Tax Division, DOJ, argued, Washington, DC (Kenneth L. Greene, on the brief), for appellant.

Steven Z. Kaplan, argued, Minneapolis, MN (Emily E. Duke and Dulce J. Foster, on the brief), for appellee.

Before WOLLMAN, HEANEY, and MELLOY, Circuit Judges.

WOLLMAN, Circuit Judge.

Roger O'Shaughnessy, as tax matters person for Cardinal IG Company (Cardinal), a subchapter S corporation, initiated this action against the Internal Revenue Service (IRS) under 26 U.S.C. § 6226, contesting the IRS's readjustments of partnership items filed by Cardinal during tax years 1994 and 1995. The IRS appeals the district court's grant of partial summary judgment that Cardinal was entitled to depreciate under the provisions of 26...

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