VOSS v. C.I.R.

Nos. 12-73257, 12-73261.

796 F.3d 1051 (2015)

Bruce H. VOSS, Petitioner-Appellant, v. COMMISSIONER of INTERNAL REVENUE, Respondent-Appellee. Charles J. Sophy, Petitioner-Appellant, v. Commissioner of Internal Revenue, Respondent-Appellee.

United States Court of Appeals, Ninth Circuit.

Filed August 7, 2015.


Attorney(s) appearing for the Case

Emily J. Kingston (argued), Sideman & Bancroft LLP, San Francisco, CA; Aubrey Hone , Hone Maxwell LLP, San Francisco, CA, for Petitioners-Appellants.

Kathryn Keneally , Assistant Attorney General; Jonathan S. Cohen , John Schumann (argued), Attorneys, United States Department of Justice, Tax Division, Washington, D.C., for Respondent-Appellee.

Shannon P. Minter , Christopher F. Stoll , National Center for Lesbian Rights, San Francisco, CA, for Amici Curiae Professors of Law.

Opinion by Judge BYBEE; Dissent by Judge IKUTA.


OPINION

This is a tax dispute brought by two unmarried co-owners of real property, Bruce Voss and Charles Sophy. For the 2006 and 2007 tax years, Voss and Sophy each claimed a home mortgage interest deduction under § 163(h)(3) of the Internal Revenue Code, which allows taxpayers to deduct interest on up to $1...

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