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regard to Kanter that were unrelated to the alleged kickback
scheme.
Following entry of decisions, Kanter, Ballard, and Lisle
appealed their cases to separate Courts of Appeals.7 In Ballard
v. Commissioner, 321 F.3d 1037 (11th Cir. 2003), and Estate of
Kanter v. Commissioner, 337 F.3d 833 (7th Cir. 2003), the Courts
of Appeals for the Eleventh and Seventh Circuits, respectively,
affirmed this Court’s holdings that (1) Ballard and Kanter failed
to report income from the alleged kickback scheme, and (2) each
was liable for additions to tax for fraud.8 The Courts of
Appeals also affirmed this Court’s earlier ruling that it was not
obliged to make the STJ report part of the record. In Estate of
Lisle v. Commissioner, 341 F.3d 364 (5th Cir. 2003), the Court of
Appeals for the Fifth Circuit affirmed this Court’s holding that
7 In Inv. Research Associates, Ltd. v. Commissioner, T.C.
Memo. 1999-407, the Court sustained a number of adjustments
respondent determined with regard to the tax liability of
Investment Research Associates, Ltd. (IRA). The Court entered
decisions in all IRA dockets on Sept. 24, 2001. No appeal having
been filed, the Court’s decisions in the IRA cases are now final.
See secs. 7481(a)(1), 7483.
The Kanters did not appeal the decisions entered in their
cases at docket Nos. 24002-91 (taxable year 1987), 26918-92
(taxable year 1988), and 25981-93 (taxable year 1989). These
decisions were entered on Sept. 24, 2001, and are now final. See
secs. 7481(a)(1), 7483.
8 In Estate of Kanter v. Commissioner, 337 F.3d 833, 854-
857 (7th Cir. 2003), the Court of Appeals for the Seventh Circuit
also affirmed and reversed this Court’s holdings with regard to
several issues that related solely to Kanter.
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