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HACKL v. C.I.R.

Nos. 02-3093, 02-3094.

335 F.3d 664 (2003)

Albert J. HACKL, Sr. and Christine M. Hackl, Petitioners-Appellants, v. COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellee.

United States Court of Appeals, Seventh Circuit.

Decided July 11, 2003.

Attorney(s) appearing for the Case

G. Daniel Kelley (argued), Barton T. Sprunger, Ice Miller, Indianapolis, IN, for Petitioner-Appellant.

Kenneth W. Rosenberg (argued), David E. Carmack, Dept. of Justice, Tax Div., Appellate Section, Washington, DC, for Respondent-Appellee.

Before FLAUM, Chief Judge, and BAUER and EVANS, Circuit Judges.

TERENCE T. EVANS, Circuit Judge.

Most post-retirement hobbies don't involve multi-million dollar companies or land retirees in hot water with the IRS, but those are the circumstances in this case. Albert J. (A.J.) and Christine M. Hackl began a tree-farming business after A.J.'s retirement and gave shares in the company to family members. The Hackls believed the transfers were excludable from the gift tax, but the IRS thought otherwise. The Tax Court agreed with the...

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