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GRAGG v. U.S.

No. 14-16053.

831 F.3d 1189 (2016)

Charles GRAGG; Delores Gragg, Plaintiffs-Appellants, v. UNITED STATES of America; Internal Revenue Service Commissioner, Defendants-Appellees.

United States Court of Appeals, Ninth Circuit.

Filed August 4, 2016.

Attorney(s) appearing for the Case

Robert L. Goldstein , Law Offices of Robert L. Goldstein, San Francisco, California, for Plaintiffs-Appellants.

Julie Ciamporcero Avetta and Teresa E. McLaughlin , Attorneys; Tamara W. Ashford , Acting Assistant Attorney General; Tax Division, United States Department of Justice, Washington, D.C.; for Defendants-Appellees.

David Radmore , Staff Attorney; Jenny Y. Li , Senior Counsel; June Babiracki Barlow , Vice President and General Counsel; Los Angeles, California; as and for Amicus Curiae California Association of Realtors.

Before: Jerome Farris, Diarmuid F. O'Scannlain, and Morgan Christen, Circuit Judges.

OPINION

In the 1980s and 1990s, Congress substantially amended the Internal Revenue Code (I.R.C.) to curb widespread abuses of tax loopholes. One newly added provision, I.R.C. § 469, restricted taxpayers' ability to reduce their taxable income using passive rental losses — that is, losses from rental...

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