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NAMYST v. C.I.R.

No. 05-1760.

435 F.3d 910 (2006)

Steven J. NAMYST; Terry L. Namyst, Appellants, v. COMMISSIONER OF INTERNAL REVENUE, Appellee.

United States Court of Appeals, Eighth Circuit.

Filed: January 27, 2006.

Attorney(s) appearing for the Case

Jay B. Kelly, argued, St. Paul, Minnesota, for appellant.

John A. Nolet, argued, Washington, D.C. (Eileen J. O'Connor and Richard Farber, on the brief), for appellee.

Before BYE, BOWMAN, and GRUENDER, Circuit Judges.

BYE, Circuit Judge.

Steven J. Namyst was assessed tax deficiencies for the years 1996 through 1999. The Tax Court1 determined money received from his employer constituted gross income rather than payments under an "accountable plan" pursuant to 26 C.F.R. § 1.62-2. It also assessed capital gains tax on equipment Namyst sold to his employer. We affirm.

I

In 1994, Namyst began employment as an engineer for Intelligent...

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