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BILTHOUSE v. U.S.

No. 07-3593.

553 F.3d 513 (2009)

Alan BILTHOUSE and Patricia Bilthouse, Plaintiffs-Appellants, v. UNITED STATES of America, Defendant-Appellee.

United States Court of Appeals, Seventh Circuit.

Decided January 15, 2009.

Attorney(s) appearing for the Case

Cary S. Fleischer (argued), Chuhak & Tecson, Chicago, IL, for Plaintiffs-Appellants.

Randolph L. Hutter (argued), Department of Justice, Washington, DC, for Defendant-Appellee.

Before RIPPLE, KANNE, and WILLIAMS, Circuit Judges.

WILLIAMS, Circuit Judge.

Alan and Patricia Bilthouse seek to recover a tax refund on the basis that their shares of stock in a construction company became "worthless" in 1997 and were therefore "dispose[d] of" under 26 U.S.C. § 469(g). The government denied the refund on the basis that the company became worthless in 1995 rather than 1997. The Bilthouses do not dispute that the company had no liquidating value in or...

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