Appellate procedure — tax case, sanctions

Posted January 10, 2022 11:27 AM

Where appellate brief was incoherent and failed to confirm with federal rules, tax court decision was affirmed and order to show cause was issued.The 7th U.S. Circuit Court of Appeals affirmed a decision by Judge Mary Ann Cohen, United States Tax Court.Samuel and Elizabeth Wegbreit sheltered several million dollars of income in a life-insurance policy held by a sham trust. Samuel founded and served as an executive of Oak Ridge, LLC, a financial services company. In 2003 as his interest in Oak Ridge gained value, Samuel …

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