United States Ninth Circuit
Reddam v. Commissioner of Internal Revenue, 12-72135
The Tax Court properly affirmed a decision by the Commissioner of Internal Revenue disallowing a capital loss deduction because it lacked economic substance and was intended to create capital losses.
Appellate Information
- Decided 06/13/2014
- Published 06/13/2014
Judges
- HURWITZ
Court
- United States Ninth Circuit