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BROZ v. C.I.R.

No. 12-1403.

727 F.3d 621 (2013)

Robert BROZ; Kimberly Broz, Petitioners-Appellants, v. COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellee.

United States Court of Appeals, Sixth Circuit.

Decided and Filed: August 23, 2013.

Attorney(s) appearing for the Case

ARGUED: Loren M. Opper , Miller, Canfield, Paddock and Stone, P.L.C., Detroit, Michigan, for Appellants. Arthur T. Catterall , United States Department of Justice, Washington, D.C., for Appellee. ON BRIEF: Loren M. Opper , Paul D. Hudson , Miller, Canfield, Paddock and Stone, P.L.C., Detroit, Michigan, for Appellants. Arthur T. Catterall , Teresa E. McLaughlin , United States Department of Justice, Washington, D.C., for Appellee.

Before: BOGGS, ROGERS, and STRANCH, Circuit Judges.

OPINION

ROGERS, Circuit Judge.

Robert and Kimberly Broz appeal the judgment of the United States Tax Court affirming the Commissioner of Internal Revenue's finding of an $18 million deficiency in their joint tax filings for the years 1996, 1998, 1999, 2000, and 2001. Robert Broz claims that he was "at risk" and had sufficient debt basis in Alpine PCS, a subchapter S corporation, to deduct its pass-through losses. Broz also argues that he made valid business...

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