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DIEBOLD FOUNDATION, INC. v. C.I.R.

Docket No. 12-3225-cv.

736 F.3d 172 (2013)

DIEBOLD FOUNDATION, INC., Transferee, Petitioner-Appellee, v. COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellant.

United States Court of Appeals, Second Circuit.

Decided: November 14, 2013.

Attorney(s) appearing for the Case

Arthur T. Catterall , Attorney ( Kathryn Keneally , Assistant Attorney General, Tamara W. Ashford , Deputy Assistant Attorney General, Gilbert S. Rothenberg , Kenneth L. Greene , Attorneys), Tax Division, United States Department of Justice, Washington, DC, for Respondent-Appellant.

A. Duane Webber ( Phillip J. Taylor , Summer M. Austin , Mireille R. Zuckerman , Baker & McKenzie LLP, Washington, DC, Jaclyn Pampel , Baker & McKenzie LLP, Chicago, IL, on the brief), Baker & McKenzie LLP, Washington, DC, for Petitioner-Appellee.

Before: POOLER, DRONEY, Circuit Judges, SEIBEL, District Judge.

POOLER, Circuit Judge.

The Commissioner of Internal Revenue ("Commissioner") appeals the decision of the United States Tax Court (Joseph Robert Goeke, J.) holding that the Diebold Foundation, Inc. ("Diebold"), could not be held liable as a transferee of a transferee under 26 U.S.C. § 6901. As an initial matter, we conclude that the standard of review for mixed questions of law and fact in a case on review from the Tax Court is the same as that for a case...

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