Legal Opinion
Michael McDonnell Mary McDonnell v. United States
Court of Appeals for the Sixth Circuit
Decided May 27, 1999No. 98-5383PublishedCited by 21 opinions
1Opinion of the Court
SILER, Circuit Judge.
Plaintiffs Michael and Mary McDonnell, husband and wife (“taxpayers”), appeal the district court’s dismissal of their tax refund claim. The court determined that it lacked subject matter jurisdiction over their claim for an investment interest deduction because the taxpayers failed to adequately include it in their initial refund claim filed with the Internal Revenue Service (“IRS”). Because we hold that the interest at issue is nondeductible personal interest, we affirm the judgment of the district court.
BACKGROUND
In April 1993, the taxpayers filed their tax return for…
2Cases cited8 opinions
- William W. Boyd and Ruth G. Boyd v. United StatesCourt of Appeals for the Ninth Circuit · 1985
- The Charter Company v. United StatesCourt of Appeals for the Eleventh Circuit · 1992
- James L. Redlark Cheryl L. Redlark v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1998
- David Miller Valeria Miller v. United StatesCourt of Appeals for the Eighth Circuit · 1995
- Redlark v. Comm'rUnited States Tax Court · 1996
3 more not listed; retrieve them via the Exa API.
3Cited by21 opinions
- John Keith Blakely and John Emmett Long v. United States of AmericaCourt of Appeals for the Sixth Circuit · 2002
- Nick Kikalos and Helen Kikalos v. Commissioner of Internal RevenueCourt of Appeals for the Seventh Circuit · 1999
- Alfaro v. CommissionerCourt of Appeals for the Fifth Circuit · 2003
- Robinson v. Comm'rUnited States Tax Court · 2002
- Appoloni v. United StatesDistrict Court, W.D. Michigan · 2003
16 more not listed; retrieve them via the Exa API.