DARGIE v. U.S.

No. 13-5608.

742 F.3d 243 (2014)

Tripp DARGIE and Holley Dargie, Plaintifs-Appellants, v. UNITED STATES Of America, Defendant-Appellee.

United States Court of Appeals, Sixth Circuit.

Decided and Filed: February 5, 2014.


Attorney(s) appearing for the Case

ARGUED: Thomas R. Buckner , Apperson Crump PLC, Memphis, Tennessee, for Appellants. Janet A. Bradley , United States Department Of Justice, Washington, D.C., for Appellee. ON BRIEF: Thomas R. Buckner , Apperson Crump PLC, Memphis, Tennessee, for Appellants. Janet A. Bradley , Michael J. Haungs , United States Department Of Justice, Washington, D.C., for Appellee.

Before: SUHRHEINRICH, SILER, and KETHLEDGE, Circuit Judges.


OPINION

SILER, Circuit Judge.

Tripp and Holley Dargie brought a taxpayer lawsuit in 2012 claiming the Internal Revenue Service (IRS) improperly denied them a business expense deduction for repaying $73,000 plus interest that Tripp Dargie (Dr. Dargie) had originally received from Middle Tennessee Medical Center (MTMC) to cover the cost of his medical education. The district court granted summary judgment to the United States, finding that because Dr. Dargie...

Let's get started

Leagle.com

Welcome to the leading source of independent legal reporting
Sign on now to see your case.
Or view more than 10 million decisions and orders.

  • Updated daily.
  • Uncompromising quality.
  • Complete, Accurate, Current.

Listed below are the cases that are cited in this Featured Case. Click the citation to see the full text of the cited case. Citations are also linked in the body of the Featured Case.

Cited Cases

  • No Cases Found

Listed below are those cases in which this Featured Case is cited. Click on the case name to see the full text of the citing case.

Citing Cases