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ROGERS v. U.S.

Nos. 00-3013, 00-3030.

281 F.3d 1108 (2002)

Robert B. ROGERS, Successor Executor for the estate of Ewing M. Kauffman, and Julia Irene Kauffman, Executrix for the Estate of Muriel I. Kauffman, Plaintiffs-Appellants, v. UNITED STATES of America, Defendant-Appellee.

United States Court of Appeals, Tenth Circuit.

February 22, 2002.

Attorney(s) appearing for the Case

Kelley D. Sears (Stanley P. Weiner, Sylvan Siegler and Susan A. Berson, with him on the briefs), Shook, Hardy & Bacon L.L.P., Kansas City, MO, for Plaintiffs-Appellants.

Kenneth W. Rosenberg, Attorney, Tax Division, (Eileen J. O'Connor, Assistant Attorney General, James E. Flory, United States Attorney, and Richard Farber, Attorney, Tax Division, with him on the briefs), United States Department of Justice, Washington, DC, for Defendant-Appellee.

Before BRORBY, HOLLOWAY, and HENRY, Circuit Judges.

HENRY, Circuit Judge.

Plaintiffs-Appellants Robert B. Rogers and Julia I. Kauffman ("the taxpayers") brought this tax refund suit appealing the denial by the Internal Revenue Service of a bad debt deduction. The district court granted summary judgment in favor of the United States on the issue of the characterization of the transaction forming the basis for the requested bad debt deduction. See Rogers v. United States, 58 F.Supp.2d 1235...

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