United States Sixth Circuit

In an appeal involving a claim for a refund of overpaid taxes, summary judgment for the government is affirmed where taxpayers failed to present any admissible evidence that the debts of their wholly-owned subchapter S corporation were discharged in 1992, 1993, or 1994, which was necessary for them to prevail in their claim for a refund of taxes paid for 1991.

Appellate Information

• Decided 03/23/2007
• Published 03/23/2007

Judges

• GIBBONS, Circuit Judge., Before SILER, GIBBONS, and ROGERS, Circuit Judges.

Court

• United States Sixth Circuit

Counsel

• For Appellees:
  
• ARGUED:  J. Scott Broome, Rotatori, Bender, Gragel, Stoper & Alexander, Cleveland, Ohio, for Appellants.  Curtis C. Pett, United States Department of Justice, Washington, D.C., for Appellee.   ON BRIEF:  J. Scott Broome, J. Timothy Bender, Rotatori, Bender, Gragel, Stoper & Alexander, Cleveland, Ohio, for Appellants.  Richard Farber, Randolph L. Hutter, United States Department of Justice, Washington, D.C., for Appellee.