Legal Opinion
Rogers v. United States
Court of Appeals for the Tenth Circuit
Decided February 22, 2002No. 00-3013, 00-3030PublishedCited by 35 opinions
1Opinion of the Court
HENRY, Circuit Judge.
Plaintiffs-Appellants Robert B. Rogers and Julia I. Kauffman (“the taxpayers”) brought this tax refund suit appealing the denial by the Internal Revenue Service of a bad debt deduction. The district court granted summary judgment in favor of the United States on the issue of the characterization of the transaction forming the basis for the requested bad debt deduction. See Rogers v. United States, 58 F.Supp.2d 1235 (D.Kan.1999) (“Rogers I”). The taxpayers now appeal that ruling. The taxpayers also appeal the portion of a subsequent summary judgment ruling in which the…
2Cases cited36 opinions
- Kumho Tire Co. v. CarmichaelSupreme Court of the United States · 1999
- Gregory v. HelveringSupreme Court of the United States · 1935
- Bull v. United StatesSupreme Court of the United States · 1935
- United States v. DalmSupreme Court of the United States · 1990
- Frank Lyon Co. v. United StatesSupreme Court of the United States · 1978
31 more not listed; retrieve them via the Exa API.
3Cited by35 opinions
- Ledbetter v. City of Topeka, KSCourt of Appeals for the Tenth Circuit · 2003
- Stobie Creek Investments LLC v. United StatesCourt of Appeals for the Federal Circuit · 2010
- Donald H. Rumsfeld, Secretary of Defense v. United Technologies Corporation, Pratt & WhitneyCourt of Appeals for the Federal Circuit · 2003
- Southgate Master Fund, L.L.C. Ex Rel. Montgomery Capital Advisors, LLC v. United StatesCourt of Appeals for the Fifth Circuit · 2011
- Bb&t Corp. v. United StatesCourt of Appeals for the Fourth Circuit · 2008
30 more not listed; retrieve them via the Exa API.