Legal Opinion
Stephen Pledger (99-4254) Marcia G. Pledger(99-4276) v. United States
Court of Appeals for the Sixth Circuit
Decided December 29, 2000No. 99-4254, 99-4276PublishedCited by 9 opinions
1Opinion of the Court
OPINION
MOORE, Circuit Judge.
This case involves the question of whether individual taxpayers were “at risk,” as defined in 26 U.S.C. § 465(b), with regard to a three-party sale-leaseback transaction between a parent company and two of its subsidiaries and could therefore deduct losses from an investment in a trust formed by one of the subsidiaries. In the tax years ending in 1985, 1986, 1987, and 1988, Plaintiffs-Appellants, Stephen (“Pledger”) and Marcia Pledger (“Mrs. Pledger”) (collectively referred to as “the Pledgers”), claimed losses deriving from Pledger’s investment in a trust under §…
2Cases cited12 opinions
- Matsushita Electric Industrial Co., Ltd. v. Zenith Radio CorporationSupreme Court of the United States · 1986
- Anderson v. City of Bessemer CitySupreme Court of the United States · 1985
- Billy v. Consolidated Machine Tool Corp.New York Court of Appeals · 1980
- Porter v. LSB Industries, Inc.Appellate Division of the Supreme Court of the State of New York · 1993
- American Principals Leasing Corp. v. United StatesCourt of Appeals for the Ninth Circuit · 1990
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3Cited by9 opinions
- Larry Lee v. Dean WilleyCourt of Appeals for the Sixth Circuit · 2015
- Ohio State Conference of the National Ass'n v. HustedCourt of Appeals for the Sixth Circuit · 2014
- United States v. Donald Lynn BaggettCourt of Appeals for the Sixth Circuit · 2003
- United States v. John A. Rapanos Judith A. Nelkie Rapanos Prodo, Inc. Rolling Meadows Hunt Club Pine River Bluff Estates, Inc.Court of Appeals for the Sixth Circuit · 2004
- Taverns for Tots, Inc. v. City of ToledoDistrict Court, N.D. Ohio · 2004
4 more not listed; retrieve them via the Exa API.