Summary
The case, Beals Bros. Management Corp. v. Commissioner, 300 F.3d 963 (8th Cir. 2002), affÆg T.C. Memo 2001-234 (Sept. 6, 2001), results from the taxpayerÆs challenge of the ServiceÆs determination that the taxpayerÆs employee stock ownership plan (ESO ...
Beals Bros. Management Corp. — Appeals Court Disallows Scheme to Shift ESOP Benefits to Corporate Officers
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