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BELLOCK v. UNITED STATES

Civil Action No. 19-cv-00714-RMR-MEH.

574 F.Supp.3d 932 (2021)

Charles BELLOCK, et al., Plaintiff, v. UNITED STATES of America, Defendant.

United States District Court, D. Colorado.

Signed December 8, 2021.

Attorney(s) appearing for the Case

Cory Lyn Johnson , Jason A. Harn , John Mark Colvin , Colvin & Hallett Law, Seattle, WA, for Plaintiff.

Charles J. Butler , Ty Halasz, U.S. Department of Justice, Washington, DC, for Defendant.

ORDER

This case presents an issue of first impression on a question of the interplay between two different tax provisions: Rev. Proc. 92-29 and 26 U.S.C. § 103. Both parties have filed motions for summary judgment.1 For the reasons set forth herein, the...

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