KING v. U.S.

No. 96-35893.

152 F.3d 1200 (1998)

Albert E. KING; Geraldine King, wife, Plaintiffs-Appellants, v. UNITED STATES of America; and it's Internal Revenue Service, Defendant-Appellee.

United States Court of Appeals, Ninth Circuit.

Decided August 26, 1998.


Attorney(s) appearing for the Case

Richard P. Algeo, Spokane, Washington, for plaintiffs-appellants.

Thomas J. Clark, Tax Division, United States Department of Justice, Washington, D.C., for defendant-appellee.

Before: GOODWIN, REAVLEY, and KLEINFELD, Circuit Judges.


KLEINFELD, Circuit Judge:

This is a tax case involving whether a forfeiture of drug money is deductible.

Facts.

This case was decided on cross motions for summary judgment, so we set out the facts based on the affidavits and other materials submitted on the motions.

Albert King operated a ranch for his family partnership. He allowed others to grow marijuana on the ranch, and was paid for it. When he got caught, in a raid on the ranch pursuant...

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