MUSA v. C.I.R.

No. 16-1841.

854 F.3d 934 (2017)

Alaa I. MUSA, Petitioner-Appellant, v. COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellee.

United States Court of Appeals, Seventh Circuit.

Decided April 26, 2017.


Attorney(s) appearing for the Case

Timothy L. Baldwin , Attorney, Law Office of Timothy L. Baldwin, Ohioma Emil Ovbiagele , Attorney, JB Enterprises, S.C., Milwaukee, WI, for Petitioner-Appellant.

Ivan Clay Dale , Joan I. Oppenheimer , Attorneys, Department of Justice, Tax Division, Appellate Section, Gilbert Steven Rothenberg , Attorney, Department of Justice, Office of the Attorney General, Washington, DC, for Respondent-Appellee.

Before Bauer, Sykes, and Hamilton, Circuit Judges.


The central issue in this appeal from the Tax Court is how to apply the "duty of consistency," an equitable tax doctrine analogous to judicial estoppel, which prevents a party from prevailing in a court proceeding by taking one position and then taking a contradictory position in a later case. See Kielmar v. Commissioner...

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