Legal Opinion
David W. Keats v. United States
Court of Appeals for the Sixth Circuit
Decided November 8, 1988No. 88-1007PublishedCited by 11 opinions
1Per curiam
The plaintiff-appellant appeals from the district court’s summary judgment order which disallowed his claims for tax refunds, 695 F.Supp. 353. The district court agreed with the Commissioner’s conclusion that the plaintiff-appellant’s commodity option straddle transactions were “shams” wholly lacking non-tax economic substance. Because we conclude that there was no genuine, material factual issue in this case, and that the Commissioner was entitled to judgment as a matter of law, we affirm the district court’s judgment.
I
In 1975 and 1976, the plaintiff-appellant, David W. Keats, conducted…
2Cases cited7 opinions
- Anderson v. Liberty Lobby, Inc.Supreme Court of the United States · 1986
- Gregory v. HelveringSupreme Court of the United States · 1935
- Glass v. CommissionerUnited States Tax Court · 1986
- Stephen A. Mahoney, Iii, and Mary Ann Mahoney v. Commissioner of Internal RevenueCourt of Appeals for the Sixth Circuit · 1987
- E. Keith Owens v. Commissioner of Internal RevenueCourt of Appeals for the Sixth Circuit · 1977
2 more not listed; retrieve them via the Exa API.
3Cited by11 opinions
- David Dewees and Anne Dewees v. Commissioner of Internal RevenueCourt of Appeals for the First Circuit · 1989
- Howard Ratliff and Gloria Ratliff v. Commissioner of Internal RevenueCourt of Appeals for the Sixth Circuit · 1989
- Russo v. CommissionerUnited States Tax Court · 1992
- Edward E. Lee, Jr. And Betty J. Lee v. Commissioner of Internal Revenue, Gerard J. Schmidt and Mary A. Schmidt v. Commissioner of Internal RevenueCourt of Appeals for the Eighth Circuit · 1989
- Krumhorn v. Comm'rUnited States Tax Court · 1994
6 more not listed; retrieve them via the Exa API.