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McDONNELL v. U.S.

No. 98-5383.

180 F.3d 721 (1999)

Michael McDONNELL; Mary McDonnell, Plaintiffs-Appellants, v. UNITED STATES of America, Defendant-Appellee.

United States Court of Appeals, Sixth Circuit.

Decided May 27, 1999.

Attorney(s) appearing for the Case

Thomas R. Buckner (argued and briefed), Apperson, Crump & Maxwell, Memphis, Tennessee, for Plaintiffs-Appellants.

Jonathan S. Cohen (briefed), Randolph L. Hutter (argued and briefed), U.S. Department of Justice, Appellate Section, Tax Division, Washington, D.C., for Defendant-Appellee.

Before: SILER and GILMAN, Circuit Judges; BECKWITH, District Judge.

SILER, Circuit Judge.

Plaintiffs Michael and Mary McDonnell, husband and wife ("taxpayers"), appeal the district court's dismissal of their tax refund claim. The court determined that it lacked subject matter jurisdiction over their claim for an investment interest deduction because the taxpayers failed to adequately include it in their initial refund claim filed with the Internal Revenue Service ("IRS"). Because we hold that the interest at issue is nondeductible...

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