Legal Opinion

Adkins v. United States

United States Court of Federal Claims

Decided October 26, 2018No. 10-851Published

1Opinion of the Court

In the United States Court of Federal Claims No. 10-851T (Filed: October 26, 2018) *************************************** CHARLES P. ADKINS and JANE E. * ADKINS, * * Remand; Income Tax Refund; Theft Loss; Plaintiffs, * IRC § 165;

Treas. Reg. §§ 1.165-1, 1.165-8; * Securities Fraud; Pump-and-Dump Scheme; v. * Reasonable Prospect of Recovery; * Arbitration; Restitution; Revenue Procedure THE UNITED STATES, * 2009-20; Burden of Proof * Defendant. * *************************************** John F. Rodgers, Alexandria, VA, for plaintiffs. Mark A. Ryan, United States Department of Justice,…

2Cases cited22 opinions

  1. United States v. Munsingwear, Inc.Supreme Court of the United States · 1950
  2. United States v. S. S. White Dental Manufacturing Co.Supreme Court of the United States · 1927
  3. Boehm v. CommissionerSupreme Court of the United States · 1945
  4. Adkins v. TeseoDistrict Court, District of Columbia · 2001
  5. Ramsay Scarlett & Co. v. CommissionerUnited States Tax Court · 1974

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