You may remember our article on the Shellito case where the appeals court vacated and remanded that Section 105 plan case back to the tax court for a more proper consideration.
We have good news. Milo and Sharlyn Shellito won their case thanks to the merits of their case and the good work of their lawyer, Reggie L. Wegner.
Interestingly, the court did not publish a revised or new opinion showing that the Shellitos won. Perhaps being embarrassed by the appeals court, the tax court decided to hide its reversal in docket number 10223-06.
And the court’s decision does not confess or tell what happened. It simply gives the result. Further, the court did not make the stipulations viewable at its site (perhaps somewhat hiding the results). We had to order the stipulations from the court.
Meanwhile, we spoke with Mr. Wegner, the lawyer for the Shellitos, and obtained from him the stipulations of the IRS and the Shellitos where you can see that ... Log in to view full article.
