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BANKS v. C.I.R.

Nos. 01-2171, 01-2177.

345 F.3d 373 (2003)

John W. Banks, II, Petitioner-Appellant, v. Commissioner of Internal Revenue, Respondent-Appellee.

United States Court of Appeals, Sixth Circuit.

Decided and Filed: September 30, 2003.

Attorney(s) appearing for the Case

James R. Carty (argued and briefed), Meckler, Bulger & Tilson, Roger J. Jones (briefed), Russell R. Young (briefed), Mayer, Brown, Rowe & Maw, Chicago, IL, for Appellant.

Kenneth W. Rosenberg (argued), Richard Farber (briefed), John A. Nolet (briefed), United States Department of Justice, Appellate Section, Tax Division, Richard W. Skillman, Acting Internal Revenue Service, Office of Chief Counsel, Washington, DC, for Appellee.

Before MOORE and CLAY, Circuit Judges; LAWSON, District Judge.

Pursuant to Sixth Circuit Rule 206

CLAY, J., delivered the opinion of the court, in which LAWSON, D.J., joined. MOORE, J. (pp. 389-90), delivered a separate opinion concurring in part, and dissenting in part.

OPINION

CLAY, Circuit Judge.

This is a consolidated appeal from a decision of the United States Tax Court. In Case Nos. 01-2171 and 01-2177, Petitioner John W. Banks, II appeals from the tax...

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