Legal Opinion
Wicks v. United States
District Court, N.D. Oklahoma
Decided January 22, 2018No. Case No. 16–CV–0638–CVE–FHMPublishedCited by 6 opinions
1Opinion of the Court
CLAIRE V. EAGAN, UNITED STATES DISTRICT JUDGE
This is an action for a tax refund. Plaintiffs Paul. F. Wicks and Elena A. Wicks and defendant United States of America on behalf of the Internal Revenue Service (IRS) dispute whether it was lawful for plaintiffs to claim losses from their cattle ranching activity on their 2010 and 2011 federal income tax returns. Before the Court is defendant's motion for summary judgment (Dkt. # 29), which presents two questions: in tax years 2010 and 2011, were plaintiffs, under the nine factor, objective test enumerated in Treas. Reg. § 1.183-2(b), engaged in…
2Cases cited20 opinions
- Anderson v. Liberty Lobby, Inc.Supreme Court of the United States · 1986
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- Matsushita Electric Industrial Co., Ltd. v. Zenith Radio CorporationSupreme Court of the United States · 1986
- Daubert v. Merrell Dow Pharmaceuticals, Inc.Supreme Court of the United States · 1993
- Kumho Tire Co. v. CarmichaelSupreme Court of the United States · 1999
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3Cited by6 opinions
- Hicks v. LNUDistrict Court, D. New Mexico · 2022
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- Modoc Nation v. ShahDistrict Court, N.D. Oklahoma · 2024
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