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the Estate of Lisle was liable for tax deficiencies related to
the alleged kickback scheme for the years 1987 to 1989 but
reversed this Court’s holding that the Estate of Lisle was liable
for additions to tax for fraud.
Ballard and Kanter filed petitions for certiorari with the
Supreme Court. The Estate of Lisle did not file a petition for
certiorari.
In Ballard v. Commissioner, 544 U.S. 40 (2005), the Supreme
Court concluded (1) the collaborative process this Court employed
in the review of the STJ report and adoption of the Court’s
Memorandum Opinion in Inv. Research Associates, Ltd. v.
Commissioner, supra, was not warranted by or described in the
Court’s Rules of Practice and Procedure, and (2) the STJ report
was required to be included in the record to permit fully
informed appellate review regarding the question whether the
Special Trial Judge’s “credibility and other findings made in
that report were accorded ‘[d]ue regard’ and were ‘presumed . . .
correct’”. Ballard v. Commissioner, supra at 60. Thus, the
Supreme Court reversed the judgments of the Courts of Appeals for
the Seventh and Eleventh Circuits and remanded the cases for
further proceedings consistent with its opinion.
In Estate of Kanter v. Commissioner, 406 F.3d 933, 934 (7th
Cir. 2005), the Court of Appeals for the Seventh Circuit remanded
the Kanter cases to this Court “for further proceedings
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