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Type
Opinion
Author
Helene N. White
Filed
Oct. 12, 2018
Case
John Machacek v. Comm'r of Internal Revenue
Case status
Decided

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Opening text

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HELENE N. WHITE, Circuit Judge. Petitioners-appellants John J. Machacek, Jr. (John Machacek) and Marianne Machacek (together, the Machaceks), a married couple, were the sole shareholders of John J. Machacek, Jr., Inc. (Machacek, Inc.), a corporation organized under Subchapter S of the Internal Revenue Code (an S corporation). John Machacek was also an employee of Machacek, Inc. The Mach…

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