1. Home
  2. Browse Decisions
  3. F.2d
  4. 865 F.2d
  5. 865 F.2d 86 (1988)
 

KEATS v. U.S.

No. 88-1007.

865 F.2d 86 (1988)

David W. KEATS, Plaintiff-Appellant, v. UNITED STATES of America, Defendant-Appellee.

United States Court of Appeals, Sixth Circuit.

Decided November 8, 1988.

Attorney(s) appearing for the Case

Allan W. Ben (argued), Birmingham, Mich., for plaintiff-appellant.

Gary R. Allen, Chief Appellate Section Tax Div. Dept. of Justice Washington, D.C., Geneva S. Halliday, Asst. U.S. Atty., U.S. Attorney Detroit, Mich., Ronald F. Fischer, Kenneth L. Greene (argued) Richard Farber, Tax Div., Department of Justice Washington, D.C., for defendant-appellee.

Before KEITH, JONES and MILBURN, Circuit Judges.

PER CURIAM.

The plaintiff-appellant appeals from the district court's summary judgment order which disallowed his claims for tax refunds, 695 F.Supp. 353. The district court agreed with the Commissioner's conclusion that the plaintiff-appellant's commodity option straddle transactions were "shams" wholly lacking non-tax economic substance. Because we conclude that there was no genuine, material factual issue in this case, and...

Let's get started

Leagle.com

Welcome to the leading source of independent legal reporting
Sign on now to see your case.
Or view more than 10 million decisions and orders.

  • Updated daily.
  • Uncompromising quality.
  • Complete, Accurate, Current.

Listed below are the cases that are cited in this Featured Case. Click the citation to see the full text of the cited case. Citations are also linked in the body of the Featured Case.

Cited Cases

  • No Cases Found

Listed below are those cases in which this Featured Case is cited. Click on the case name to see the full text of the citing case.

Citing Cases