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BISCHEL v. U.S.

No. 2:04CV1537-RLH-RJJ.

415 F.Supp.2d 1211 (2006)

Otto and Anna BISCHEL, Plaintiff(s), v. UNITED STATES of America, Defendant(s).

United States District Court, D. Nevada.

February 7, 2006.

Attorney(s) appearing for the Case

Thomas E. Crowe, Thomas E. Crowe, PLC, Las Vegas, NV, for Anna Bischel, Otto Bischel, Plaintiffs.

Daniel G Bogden, U.S. Attorney's Office, Las Vegas, NV, John B. Snyder, III, U.S. DOJ—Tax Division, Washington, DC, for United States of America, Defendant.

ORDER

(Motion for Summary Judgment-# 14)

HUNT, District Judge.

Before the Court is Defendant United States' Motion for Summary Judgment (# 9, filed September 20, 2005). Plaintiffs Bischel filed their Opposition (# 14), to which the United States filed a Reply (# 16).

BACKGROUND

This case seeks a tax refund (of $12,164.00) involving a disallowed deduction. Plaintiffs Bischel owned a cattle ranch in New Mexico...

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