Legal Opinion
Fickling v. United States
Court of Appeals for the Eleventh Circuit
Decided November 15, 2007No. 06-12461PublishedCited by 15 opinions
1Per curiam
This case is a taxpayer refund suit originating from a settlement between the taxpayers and the Internal Revenue Service (“Service”) over claimed capital losses from a sale of securities in 1990. The settlement permitted the taxpayers to recognize seventy percent of their claimed losses from the sale. Now taxpayers assert that the thirty percent of losses disallowed should be treated as if thirty percent of the sale were a disregarded transaction, and they have filed amended returns that deduct from more recent capital gains this thirty percent as “unused basis.” The district court granted…
2Cases cited8 opinions
- Celotex Corp. v. Catrett, Administratrix of the Estate of CatrettSupreme Court of the United States · 1986
- Larry Bonner v. City of Prichard, AlabamaCourt of Appeals for the Eleventh Circuit · 1981
- Jessie Walker v. Thomas E. Darby, Hugh L. Robinson, Jr., and Kenneth DayCourt of Appeals for the Eleventh Circuit · 1990
- Commissioner v. National Alfalfa Dehydrating & Milling Co.Supreme Court of the United States · 1974
- Sierra Club Inc. v. Michael O. LeavittCourt of Appeals for the Eleventh Circuit · 2007
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3Cited by15 opinions
- Shiver v. ChertoffCourt of Appeals for the Eleventh Circuit · 2008
- Peek-A-Boo Lounge of Bradenton, Inc. v. Manatee CountyCourt of Appeals for the Eleventh Circuit · 2011
- Nault v. United StatesCourt of Appeals for the First Circuit · 2008
- Johnny Giles, Jr. v. Bellsouth Telecommunications, Inc.Court of Appeals for the Eleventh Circuit · 2013
- Putman v. Secretary, Department of Veterans AffairsCourt of Appeals for the Eleventh Circuit · 2013
10 more not listed; retrieve them via the Exa API.