Legal Opinion

Rogers v. United States

District Court, D. Kansas

Decided November 18, 1999No. 97-2666-JWLPublishedCited by 3 opinions

1Opinion of the Court

MEMORANDUM AND ORDER

LUNGSTRUM, District Judge.

This tax refund suit involves the Kansas City Royals Major League Baseball team, its former owner Ewing Marion Kauffman, now deceased, and former part-owner Av-ron B. Fogelman. The suit centers around a $34 million bad debt deduction taken by the Royals on a purported loan to Mr. Fogelman and passed through to the tax return of Mr. and Mrs. Kauffman. On June 10, 1999, the court issued a Memorandum and Order which determined that the purported loan was actually a sale or redemption of Mr. Fogelman’s Royals interest on July 31, 1990 (Doc. 132). The…

2Cases cited26 opinions

  1. Anderson v. Liberty Lobby, Inc.Supreme Court of the United States · 1986
  2. Celotex Corp. v. Catrett, Administratrix of the Estate of CatrettSupreme Court of the United States · 1986
  3. Adler v. Wal-Mart Stores, Inc.Court of Appeals for the Tenth Circuit · 1998
  4. Heckler v. Community Health Services of Crawford County, Inc.Supreme Court of the United States · 1984
  5. Bull v. United StatesSupreme Court of the United States · 1935

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3Cited by3 opinions

  1. Rogers v. United StatesCourt of Appeals for the Tenth Circuit · 2002
  2. Goss v. United StatesDistrict Court, N.D. Ohio · 2003
  3. Doe No. 1 v. Wynn Resorts LimitedDistrict Court, D. Nevada · 2023

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