United States Eleventh Circuit

In a taxpayer refund suit originating from a settlement between the taxpayers and the IRS over claimed capital losses from a sale of securities, summary judgment for the government is affirmed over claim that the thirty percent of losses disallowed by the settlement should be treated as if thirty percent of the sale were a disregarded transaction.

Appellate Information

• Decided 11/15/2007
• Published 11/15/2007

Judges

• PER CURIAM:, Before EDMONDSON, Chief Judge, and TJOFLAT and GIBSON, Circuit Judges.

Court

• United States Eleventh Circuit

Counsel

• For Appellant:
  
• Anthony J. Rollins, Tyler & Rollins, LLP, John P. Tyler, Jackson & Tyler, L.L.P., Atlanta, GA, for Plaintiffs-Appellants., Teresa E. McLaughlin, Tax Div., Annette M. Wietecha, OIL, U.S. Dept. of Justice, Washington, DC, for U.S.