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NORTHWESTERN INDIANA TELEPHONE CO. v. C.I.R.

Nos. 97-1021, 97-1056.

127 F.3d 643 (1997)

NORTHWESTERN INDIANA TELEPHONE COMPANY, Petitioner-Appellant, v. COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellee. Robert G. MUSSMAN and Estate of Myrtis Mussman, Deceased, Robert G. Mussman, Executor, Petitioner-Appellant, v. COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellee.

United States Court of Appeals, Seventh Circuit.

Decided October 22, 1997.

Attorney(s) appearing for the Case

David J. Duez (argued), Gail H. Morse, McDermott, Will & Emery, Chicago, IL, for Petitioners-Appellants.

Richard Farber, Gary R. Allen, Bridget M. Rowan (argued), Department of Justice, Tax Division, Appellate Section, Washington, DC, Marjory A. Gilbert, Chicago, IL, for Respondents-Appellees.

Before COFFEY, CUMMINGS, and EVANS, Circuit Judges.

TERENCE T. EVANS, Circuit Judge.

These consolidated cases involve a difference of opinion between the Commissioner of the Internal Revenue Service and certain taxpayers about how far the concept of a business purpose can be pushed in the Internal Revenue Code. The two issues in the cases are otherwise unrelated tax questions and arise out of the conclusions of the Tax Court: first, that certain litigation fees Northwestern Indiana Telephone Company, or NITCO, expended...

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