Legal Opinion
Muskat v. United States
Court of Appeals for the First Circuit
Decided January 29, 2009No. 08-1513PublishedCited by 29 opinions
1Opinion of the Court
SELYA, Circuit Judge.
This case turns on the appropriate tax treatment of a contractual payment initially reported as ordinary income but later recharacterized as a capital gain. The Internal Revenue Service (IRS) denied a requested refund and, following a bench trial, the district court upheld that action.
This appeal touts four claims of error, the most significant of which require us to elaborate upon the use and meaning of, and then to apply, the “strong proof’ rule. After careful consideration of all four claims, we affirm the judgment below.
I. BACKGROUND
Irwin Muskat worked for years in a…
2Cases cited48 opinions
- Foman v. DavisSupreme Court of the United States · 1962
- Wilma Cumpiano A/K/A Wilma Cumpiano Sanchez v. Banco Santander Puerto RicoCourt of Appeals for the First Circuit · 1990
- Alternative System Concepts, Inc. v. Synopsys, Inc.Court of Appeals for the First Circuit · 2004
- Dana Blackie v. State of MaineCourt of Appeals for the First Circuit · 1996
- Ruiz-Troche v. Pepsi Cola of Puerto Rico Bottling Co.Court of Appeals for the First Circuit · 1998
43 more not listed; retrieve them via the Exa API.
3Cited by29 opinions
- United States Ex Rel. Duxbury v. Ortho Biotech Products, L.P.Court of Appeals for the First Circuit · 2009
- Ray, III v. Ropes & Gray LLPCourt of Appeals for the First Circuit · 2015
- Global Naps, Inc. v. Verizon New England Inc.Court of Appeals for the First Circuit · 2010
- United States v. Rodríguez-VélezCourt of Appeals for the First Circuit · 2010
- United States v. SotoCourt of Appeals for the First Circuit · 2015
24 more not listed; retrieve them via the Exa API.