Legal Opinion

Rochlis v. United States

United States Court of Federal Claims

Decided January 14, 2020No. 16-201Published

1Opinion of the Court

In the United States Court of Federal Claims Nos. 16-200T; 16-201T; 16-210T Filed: January 14, 2020 * * * * * * * * * * * * * * * * JON A. ROCHLIS, ANNE R. LAVIN, * JON ROCHLIS AS EXECUTOR OR * Trial; Tax; Federal Tax THE ESTATE OF IRENE M. ROCHLIS * Deductions; Theft Loss; 165 (AKA WARREN), * U.S.C. § 165; Treas. Reg. 1.165; KENNETH ISHII, and SHERYL A. * State law; Constructive Sale. ISHII, * * Plaintiffs, * v. * * UNITED STATES, * * Defendant. * * * * * * * * * * * * * * * * * Brian G. Isaacson, Isaacson Law Firm, Seattle, WA for plaintiffs. Benjamin C. King, Jr., Trial Attorney,…

2Cases cited78 opinions

  1. Board of Regents of State Colleges v. RothSupreme Court of the United States · 1972
  2. Taylor v. United StatesSupreme Court of the United States · 1990
  3. Goodyear Dunlop Tires Operations, S. A. v. BrownSupreme Court of the United States · 2011
  4. Ruckelshaus v. Monsanto Co.Supreme Court of the United States · 1984
  5. United States v. JanisSupreme Court of the United States · 1976

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