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BATES v. CITIMORTGAGE, INC.

No. 16-1228.

844 F.3d 300 (2016)

Cathy N. BATES, a/k/a Lynn Cathy Bates, a/k/a Cathy Lynn Nichols; and Timothy J. Bates, Appellants, v. CITIMORTGAGE, INC., s/b/m to ABN AMRO Mortgage Group, Inc.; and Federal Home Loan Mortgage Corporation, Appellees, Victor W. Dahar, Trustee.

United States Court of Appeals, First Circuit.

December 14, 2016.

Attorney(s) appearing for the Case

Terrie Harman , Kristina Cerniauskaite , and Harman Law Offices, on brief for Appellants.

Gregory N. Blase , David D. Christensen , and K&L Gates LLP, on brief for Appellees.

Before Lynch, Thompson, and Barron, Circuit Judges.

Cathy N. Bates and Timothy J. Bates (our Appellants, whom we also call the Bateses) went bankrupt and Appellees foreclosed on their home. At the end of the tax year, they each received an IRS Form 1099-A in the mail alerting them that the foreclosure might have tax consequences. The Bateses sued our Appellees, claiming that...

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