Robert F. Goeller and Jeanette M. Goeller v. United States

Tax refund suit; Cross-motions for summary judgment under RCFC 56; Deductibility of “theft” loss under I.R.C. § 165(e)(3); Definition of “theft;” Edwards', Reliance upon state law definitions of crimes contrary to normal rules for interpreting Federal tax statutes; Burnet v. Harmel; Anomalous results produced by incorporating state criminal law into Federal taxing statute; Common law definition of “theft” established; Questions of facts as to allowance and amount of deduction; Trial.

OPINION

ALLEGRA, Judge:

In this tax refund suit, plaintiffs, Robert F. Goeller and Jeanette M. Goeller (the Goel-…