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McGAUGH v. C.I.R.

No. 16-2987.

860 F.3d 1014 (2017)

Raymond S. McGAUGH, Petitioner-Appellee, v. COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellant.

United States Court of Appeals, Seventh Circuit.

Decided June 26, 2017.

Attorney(s) appearing for the Case

Mary E. Vandenack , Attorney, Vandenack Weaver, Omaha, NE, for Petitioner-Appellee.

Jacob Earl Christensen , Attorney, Department of Justice, Tax Division, Appellate Section, Richard Farber , Attorney, Department of Justice, Civil Division, Immigration Litigation, Gilbert Steven Rothenberg , Attorney, Department of Justice, Office of the Attorney General, Washington, DC, for Respondent-Appellant.

Before Bauer and Williams, Circuit Judges, and DeGuilio, District Judge.

This appeal from the Tax Court addresses whether a taxable distribution occurs where an individual directs his IRA custodian to wire funds directly from his IRA to purchase securities, but his custodian does not accept the resulting share certificate. For the reasons that follow, we conclude that the petitioner was never...

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