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7th Cir. Joins 5th Cir. & 11th Cir. in Ruling for Taxpayer in BallardKanterLisle, Orders Tax Court to Adopt Special Trial Judge’s Report

The 7th Circuit yesterday joined the 5th Circuit (Estate of Lisle v. Commissioner, 541 F.3d 595 (5th Cirr. 2008)) and 11th Circuit (Ballard v. Commissioner, 522 F.3d 1229 (11th Cir. 2008)) in the long-running Ballard, Kanter, and Lisle saga in reversing tha Tax Court and remanding the case back to the Tax Court with instructions to adopt the Special Trial Judge's decision. Kanter v. Commissioner, Nos. 08-1036 to 08-1042 (7th Cir. Dec. 1, 2009).


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