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BALL EX REL. BALL v. C.I.R.

No. 13-2247.

742 F.3d 552 (2014)

R BALL for R BALL III by Appt v. COMMISSIONER OF INTERNAL REVENUE (Tax Court No. 11-17593) R Ball Children Trust 9/9/1969 v. Commissioner of Internal Revenue (Tax Court No. 11-17594) Ethel Ball for R Ball III Apt 2/9/1967 v. Commissioner of Internal Revenue (Tax Court No. 11-17595) Ethel Ball for A L Ball as Appt v. Commissioner of Internal Revenue (Tax Court No. 11-17596) R Ball Jr. Childrentrust 1/29/1970 v. Commissioner of Internal Revenue (Tax Court No. 11-17597) R Ball Jr. f/b/o R Ball III 12/22/1976 v. Commissioner of Internal Revenue (Tax Court No. 11-17598) R Ball for A L Ball by Appt v. Commissioner of Internal Revenue (Tax Court No. 11-17599) R Ball Children Trust 1/24/1973 v. Commissioner of Internal Revenue (Tax Court No. 11-17600) Russell Ball Jr Sec First 9/9/1967 v. Commissioner of Internal Revenue (Tax Court No. 11-17601) R Ball for R Ball III by Appt; R Ball Children Trust 9/9/1969; Ethel Ball for R Ball III Apt 2/9/1967; Ethel Ball for A L Ball as Appt; R Ball Jr. Childrentrust 1/29/1970; R Ball Jr. f/b/o R Ball III 12/22/1976; R Ball for A L Ball by Appt; R Ball Children Trust 1/24/1973; Russell Ball Jr Sec First 9/9/1967, Appellants.

United States Court of Appeals, Third Circuit.

Filed: February 12, 2014.

Attorney(s) appearing for the Case

Nancy Winkelman, Esq. [argued], Timothy K. Lewis, Esq. , Schnader Harrison Segal & Lewis LLP, Philadelphia, PA, for Appellants.

Francesca Ugolini, Esq. [argued], Richard Farber, Esq. , Kathryn Keneally, Esq. , United States Department of Justice, Tax Division, Washington, D.C., for Appellee.

Before: JORDAN, VANASKIE, and VAN ANTWERPEN, Circuit Judges.

OPINION OF THE COURT

VAN ANTWERPEN, Circuit Judge.

I. INTRODUCTION

An S corporation ("S Corp.") is a small business corporation that is permitted to have its corporate income, losses, deductions, and credits attributed to its shareholders. This appeal arises out of nine consolidated cases before the United States Tax Court regarding the tax implications of an S Corp.'s election to treat its subsidiary as a "qualified subchapter S subsidiary" (...

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