KANTER v. C.I.R.

Nos. 08-1036, 08-1037, 08-1038, 08-1039, 08-1040, 08-1041, 08-1042.

590 F.3d 410 (2009)

Joshua S. KANTER, Estate of Burton W. Kanter, and Estate of Naomi R. Kanter, Petitioners-Appellants, v. COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellee.

United States Court of Appeals, Seventh Circuit.

Decided December 1, 2009.


Attorney(s) appearing for the Case

Randall G. Dick, San Francisco, CA, Richard H. Pildes (argued), New York University Law School, New York, NY, Karen L. Hawkins, Taggart & Hawkins, Oakland, CA, for Petitioners-Appellants.

Kenneth L. Greene, Tax Division, Appellate Section, Joan I. Oppenheimer (argued), Gilbert S. Rothenberg, Deputy Assistant Attorney General, Civil Division, Immigration Litigation, Department of Justice, Office of the Attorney General, Washington, DC, for Respondent-Appellee.

Before CUDAHY, RIPPLE, and WOOD, Circuit Judges.


WOOD, Circuit Judge.

This case began in 1986, when Burton W. Kanter, a well-known tax attorney and businessman, filed a petition seeking review of the Commissioner of Internal Revenue's determination that he had not paid all his taxes. Since then, the case has taken a yo-yo path through our judicial system, from the Tax Court to the Supreme Court and back again. In this iteration, Kanter's Estate and related parties appeal from an unfavorable Tax Court decision that...

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