KATZ v. C.I.R.

Docket Nos. 01-9009, 01-9010, 01-9011.

335 F.3d 1121 (2003)

Aron B. KATZ and Phyllis A. Katz, Petitioners-Appellants, v. COMMISSIONER of INTERNAL REVENUE, Respondent-Appellee.

United States Court of Appeals, Tenth Circuit.

July 7, 2003.


Attorney(s) appearing for the Case

Andrew M. Low (Laurence E. Nemirow, with him on the briefs), of Davis Graham & Stubbs LLP, Denver, CO, for Petitioners-Appellants.

Robert J. Branman, Attorney, Tax Division, Department of Justice (Eileen J. O'Connor, Assistant Attorney General, and Bruce R. Ellisen, Attorney, Tax Division, Department of Justice, with him on the brief), Washington, D.C., for Respondent-Appellee.

Before LUCERO and HARTZ, Circuit Judges, and ROBINSON, District Judge.


HARTZ, Circuit Judge.

This case involves the intersection of the laws governing income taxes and bankruptcy. Mr. Aron Katz (Taxpayer) was a partner in a number of partnerships that suffered substantial losses during a year in which he filed for bankruptcy. On his income tax return for that year, Taxpayer allocated between himself and his bankruptcy estate the losses attributable to his interests in the various partnerships. The question before us is whether the Commissioner...

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