PETERSON v. COM'R OF IRS

Nos. 14-15773, 14-15774.

827 F.3d 968 (2016)

Christine C. PETERSON, Roger V. Peterson, Petitioners-Appellants, v. COMMISSIONER OF IRS, Respondent-Appellee.

United States Court of Appeals, Eleventh Circuit.

July 8, 2016.


Attorney(s) appearing for the Case

Hala A. Sandridge , Mitchell I. Horowitz , Buchanan Ingersoll & Rooney PC, Tampa, FL, for Petitioners-Appellants.

Clint A. Carpenter , Thomas J. Clark , Gilbert Steven Rothenberg , U.S. Department of Justice, William J. Wilkins , Chief Counsel — IRS, Washington, DC, for Respondent-Appellee.

John Clancy Wilson , Henderson Caverly Pum & Charney LLP, San Diego, CA, for Play Shortstop, LLC, Amicus Curiae.

Before ROSENBAUM and FAY, Circuit Judges, and MIDDLEBROOKS, Judge.


Christine C. Peterson and Roger V. Peterson1 appeal the decision of the United States Tax Court, determining deferred compensation payments under corporate plans made after Peterson's retirement from Mary Kay, Inc. ("Mary Kay"), in tax year 2009 were derived from her former Mary Kay association, making...

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