Legal Opinion
Sala v. United States
District Court, D. Colorado
Decided April 22, 2008No. Civil 05-cv-00636-LTBPublishedCited by 6 opinions
1Opinion of the Court
FINDINGS OF FACT, CONCLUSIONS OF LAW, AND ORDER
BABCOCK, District Judge.
This action concerns a claim by Plaintiffs Carlos E. Sala and Tina Zanolini Sala (referred to herein as “Sala,” since Tina Zanolini-Sala is a named plaintiff only because the Salas filed a joint tax return) for a refund on Sala’s 2000 federal taxes. Sala timely filed his 2000 federal tax return on or before April 15, 2001. Although Sala had income in 2000 of more than $60 million, he claimed a tax loss that essentially nullified his tax burden. Sala achieved the alleged loss through his involvement in a foreign currency…
2Cases cited58 opinions
- Chevron U. S. A. Inc. v. Natural Resources Defense Council, Inc.Supreme Court of the United States · 1984
- Motor Vehicle Mfrs. Assn. of United States, Inc. v. State Farm Mut. Automobile Ins. Co.Supreme Court of the United States · 1983
- Skidmore v. Swift & Co.Supreme Court of the United States · 1944
- United States v. Mead Corp.Supreme Court of the United States · 2001
- Gregory v. HelveringSupreme Court of the United States · 1935
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3Cited by6 opinions
- Stobie Creek Investments, LLC v. United StatesUnited States Court of Federal Claims · 2008
- Clearmeadow Investments, LLC v. United StatesUnited States Court of Federal Claims · 2009
- Bergmann v. CommissionerUnited States Tax Court · 2011
- Nevada Partners Fund, LLC Ex Rel. Sapphire II, Inc. v. United StatesDistrict Court, S.D. Mississippi · 2010
- Barrie v. United States Department of LaborDistrict Court, D. Colorado · 2009
1 more not listed; retrieve them via the Exa API.