DORRANCE v. U.S.

Nos. 13-16548, 13-16635.

807 F.3d 1210 (2015)

Bennett DORRANCE; Jacquelynn Dorrance, Plaintiffs-Appellees/Cross-Appellants, v. UNITED STATES of America, Defendant-Appellant/Cross-Appellee.

United States Court of Appeals, Ninth Circuit.

Filed December 9, 2015.


Attorney(s) appearing for the Case

Todd Welty , (argued) and Laura L. Gavioli , McDermott Will & Emery LLP, Dallas, TX, for Plaintiffs-Appellees/Cross-Appellants.

Kathryn Keneally , Assistant Attorney General; Tamara W. Ashford , Principal Deputy Assistant Attorney General; Gilbert S. Rothenberg , Jonathan S. Cohen , and Judith A. Hagley , (argued), Attorneys, United States Department of Justice, Tax Division, Washington, D.C., for Defendant-Appellant/Cross-Appellee.

Opinion by Judge McKEOWN; Dissent by Judge MILAN D. SMITH, JR.


OPINION

This appeal requires us to "return to the very basics of tax law" and consider whether taxpayers had a cost basis in assets that they later sold, but for which they paid nothing. Washington Mut., Inc. v. United States, 636 F.3d 1207, 1217 (9th Cir.2011). The specific...

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