Legal Opinion
Adkins v. United States
Court of Appeals for the Federal Circuit
Decided May 8, 2017No. 2016-1961PublishedCited by 3 opinions
1Opinion of the Court
O’Malley, Circuit Judge.
Charles P. Adkins and Jane E. Adkins seek review of the February 23, 2016 decision of the Court of Federal Claims (the “Claims Court”) dismissing with prejudice their complaint for an income tax refund. Adkins v. United States, 125 Fed.Cl. 304 (2016). For the following reasons, we vacate and remand.
Background
This case concerns a federal income tax refund sought by the Adkinses, based on financial losses they sustained as victims of a fraudulent investment- scheme. The main facts are not in dispute — the central issue on appeal is whether that loss was properly claimed…
2Cases cited6 opinions
- Florsheim Shoe Company, Div. Of Interco, Inc. v. The United StatesCourt of Appeals for the Federal Circuit · 1984
- Tinton Falls Lodging Realty, LLC v. United StatesCourt of Appeals for the Federal Circuit · 2015
- Jeppsen v. Commissioner of Internal RevenueCourt of Appeals for the Tenth Circuit · 1997
- Rainbow Inn, Inc., Edmund Jezemski, Sec.-Treas., Clayton, New Jersey v. Commissioner of Internal RevenueCourt of Appeals for the Third Circuit · 1970
- Johnson v. United StatesUnited States Court of Federal Claims · 2006
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3Cited by3 opinions
- Adkins v. United StatesCourt of Appeals for the Federal Circuit · 2020
- Adkins v. United StatesUnited States Court of Federal Claims · 2018
- Adkins v. United StatesUnited States Court of Federal Claims · 2021