U.S. Court of Appeals for the Tenth Circuit
Petersen v. Comm'r of Internal Revenue
This writing
- Type
- Opinion
- Filed
- May 15, 2019
- Case
- Petersen v. Comm'r of Internal Revenue
- Case status
- Decided
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Opening text
The first passage of the document, as extracted by the source provider.
HARTZ, Circuit Judge. *1113 This appeal concerns the propriety of the timing of deductions by a Subchapter S corporation for expenses paid to employees who participate in the corporation's employee stock ownership plan (ESOP). Stephen and Pauline Petersen and John and Larue Johnstun (Tax…
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