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LAW OFFICE OF JOHN H. EGGERTSEN P.C. v. C.I.R.

No. 14-2591.

800 F.3d 758 (2015)

LAW OFFICE OF JOHN H. EGGERTSEN P.C., Petitioner-Appellant, v. COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellee.

United States Court of Appeals, Sixth Circuit.

Decided and Filed: September 8, 2015.

Attorney(s) appearing for the Case

ARGUED: Stephen F. Wasinger , Stephen F. Wasinger PLC, Royal Oak, Michigan, for Appellant. Francesca Ugolini , United States Department of Justice, Washington, D.C., for Appellee. ON BRIEF: Stephen F. Wasinger , Stephen F. Wasinger PLC, Royal Oak, Michigan, for Appellant. Francesca Ugolini , Bethany B. Hauser , United States Department of Justice, Washington, D.C., for Appellee.

SUTTON, J., delivered the opinion of the court in which WATSON, D.J., joined, and CLAY, J., joined in part. CLAY, J. (pp. 12-14), delivered a separate opinion dissenting in part.

OPINION

In the late 1990s, a law firm organized itself as a corporation and set up an employee stock ownership plan — what tax lawyers call an ESOP — to obtain favorable treatment under the Tax Code. In 2001, Congress amended the provisions, trying to squelch this tax strategy and giving affected taxpayers...

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