MATHIA v. C.I.R.

No. 10-9004.

669 F.3d 1080 (2012)

Jean MATHIA, Personal Representative of The Estate of Doyle V. Mathia, Deceased, Petitioner-Appellant, v. COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellee.

United States Court of Appeals, Tenth Circuit.

January 5, 2012.


Attorney(s) appearing for the Case

Jonathan E. Boatman , McAfee & Taft, P.C., Oklahoma City, Oklahoma ( James R. Webb , Alan G. Holloway , and Michael K. Avery , McAfee & Taft, P.C., Oklahoma City, Oklahoma, and Mark W. Curnette , Logan & Lowry, LLP, Vinita, Oklahoma, with him on the briefs), for Petitioner-Appellant.

Andrew M. Weiner ( Gilbert S. Rothenberg , Acting Deputy Assistant Attorney General, and Kenneth L. Greene , Attorney, with him on the brief), Tax Division, Department of Justice, Washington, District of Columbia, for Respondent-Appellee.

Before LUCERO, McKAY, and TYMKOVICH, Circuit Judges.


TYMKOVICH, Circuit Judge.

Jean Mathia is the widow of Doyle Mathia, a limited partner in Greenwich Associates. Greenwich was a partnership that incurred losses that were passed through to the couple's income tax returns for the years 1982-84. After an investigation of numerous related tax shelters, the Commissioner of Internal Revenue disallowed these losses and in 2003, following lengthy administrative and judicial proceedings involving the partnership, assessed...

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