ASPRO, INC. v. C.I.R.

No. 21-1996.

32 F.4th 673 (2022)

ASPRO, INC., Appellant v. COMMISSIONER OF INTERNAL REVENUE, Appellee.

United States Court of Appeals, Eighth Circuit.

Filed: April 26, 2022.


Attorney(s) appearing for the Case

Brian J. Brislen , Adam R. Feeney , Lamson & Dugan, Omaha, NE, for Appellant.

Robert Joel Branman , Jacob Earl Christensen , Francesca Ugolini , U.S. Department of Justice, Tax Division, Appellate Section, Washington, DC, Michael J. Desmond , U.S. Internal Revenue Service, Office of Chief Counsel, Washington, DC, Joel C. Dickens , Courtney L. Frola , M. Jeanne Peterson , Internal Revenue Service, Office of Chief Counsel, Denver, CO, for Appellee.

Before SMITH, Chief Judge, GRUENDER and KOBES, Circuit Judges.


Aspro, Inc., an asphalt-paving company, claimed tax deductions for management fees paid to its shareholders. The tax court affirmed the Commissioner's denial of the claimed deductions and granted the Commissioner's motion in limine to exclude Aspro's proffered expert witness testimony.1

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