Legal Opinion
Adkins v. United States
United States Court of Federal Claims
Decided February 23, 2016No. 10-851TPublishedCited by 3 opinions
1Opinion of the Court
Trial; Income Tax Refund; Theft Loss; IRC § 165; 26 C.F.R. §§ 1.165-1, 1.165-8; Securities Fraud; Pump-and-Dump Scheme; Reasonable Prospect of Recovery; Ascertain' With Reasonable Certainty
OPINION AND ORDER
SWEENEY, Judge
Plaintiffs Charles P. and Jane E. Adkins are victims of a fraudulent investment . scheme, and seek a refund of federal income taxes based on the losses they sustained due to the scheme. There is no dispute that plaintiffs sustained a substantial theft loss. Rather, at issue in this case is whether plaintiffs properly claimed the theft loss deduction for the 2004 tax year,…
2Cases cited19 opinions
- United States v. S. S. White Dental Manufacturing Co.Supreme Court of the United States · 1927
- Boehm v. CommissionerSupreme Court of the United States · 1945
- Adkins v. TeseoDistrict Court, District of Columbia · 2001
- Parmelee Transportation Company v. The United StatesUnited States Court of Claims · 1965
- Montgomery Coca-Cola Bottling Co. v. United StatesUnited States Court of Claims · 1980
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3Cited by3 opinions
- Adkins v. United StatesCourt of Appeals for the Federal Circuit · 2017
- Adkins v. United StatesUnited States Court of Federal Claims · 2018
- Adkins v. United StatesUnited States Court of Federal Claims · 2021