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U.S. v. TUFF

No. 05-35195.

469 F.3d 1249 (2006)

UNITED STATES of America, Plaintiff-Appellee, v. James H. TUFF, Defendant-Appellant.

United States Court of Appeals, Ninth Circuit.

Filed December 4, 2006.

Attorney(s) appearing for the Case

Don Paul Badgley, Badgley-Mullins Law Group, Seattle, WA, for the defendant-appellant.

Michael J. Haungs, Tax Division, Department of Justice, Washington, DC, for the plaintiff-appellee.

Before ALFRED T. GOODWIN and ALEX KOZINSKI, Circuit Judges, and MILTON I. SHADUR, Senior District Judge.

GOODWIN, Circuit Judge.

James H. Tuff ("Tuff") appeals the summary judgment granted the United States in its action to recover $208,513.20 refunded to Tuff by the Internal Revenue Service ("IRS") in connection with stock options Tuff exercised in 1999 through a margin loan from Morgan Stanley. We affirm the judgment.

I. BACKGROUND

The appeal turns on whether Tuff received income in the form of shares of stock when he exercised his options, or when...

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