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ROACH v. U.S.

Nos. 95-3305, 95-3306.

106 F.3d 720 (1997)

Harry C. ROACH; Patricia L. Roach; Larry A. Neuman; Carol T. Neuman; Bruce L. Brock; Mary Lee Brock, Plaintiffs-Appellees, Cross-Appellants, Robert T. Nelson; Ruth Nelson; Victor B. Lane; Jean M. Lane; Andrew P. Barton, Jr.; Ann L. Barton, Plaintiffs-Appellees, v. UNITED STATES of America, Defendant-Appellant, Cross-Appellee.

United States Court of Appeals, Sixth Circuit.

Decided February 11, 1997.

Attorney(s) appearing for the Case

Paul B. Calico (briefed), Thomas C. Rink (argued), Strauss & Troy, Cincinnati, OH, for Harry C. Roach, Patricia L. Roach, Larry A. Neuman, Carol T. Neuman, Bruce L. Brock, Mary Lee Brock in Nos. 95-3305 and 95-3306.

Karen A. Smith, U.S. Department of Justice, Tax Division, Washington, DC, Gary R. Allen, Acting Chief (briefed), Kenneth W. Rosenberg (argued), Ann Belanger Durney, U.S. Department of Justice, Appellate Section Tax Division, Washington, DC, for U.S. in Nos. 95-3305 and 95-3306.

Thomas C. Rink, Strauss & Troy, Cincinnati, OH, for Robert T. Nelson, Ruth Nelson, Victor B. Lane, Jean M. Lane, Andrew P. Barton, Jr., Ann L. Barton in No. 95-3305.

Before: SUHRHEINRICH and MOORE, Circuit Judges; McKINLEY, District Judge.

SUHRHEINRICH, J., delivered the opinion of the court, in which MOORE, J., joined. McKINLEY, D.J. (p. 726), delivered a separate dissenting opinion.

SUHRHEINRICH, Circuit Judge.

Defendant United States appeals and plaintiff taxpayers cross-appeal from the district court's partial grant and partial denial of plaintiffs' and defendant's cross motions for summary judgment on plaintiffs' claims for refund of income taxes. The parties disputed the amount of allowable...

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