POLSKY v. U.S.

No. 15-2232.

844 F.3d 170 (2016)

Robert POLSKY; Lisa Polsky, Appellants v. UNITED STATES of America.

United States Court of Appeals, Third Circuit.

(Opinion Filed: December 15, 2016).


Attorney(s) appearing for the Case

Robert Polsky, Lisa Polsky, 9 Jody Drive, Plymouth Meeting, PA 19462, Pro Se.

Karen G. Gregory, Esq. , John A. Nolet, Esq. , Joan I. Oppenheimer, Esq. , United States Department of Justice, Tax Division, 950 Pennsylvania Avenue, N.W., P.O. Box 502, Washington, DC 20044, Beatriz T. Saiz, Esq. , E. Christopher Lambert, Esq. , United States Department of Justice, Tax Division, P.O. Box 227, Ben Franklin Station, Washington, DC 20044, Counsel for Appellee United States of America.

Before: SHWARTZ, COWEN, and FUENTES, Circuit Judges.


OPINION OF THE COURT

Robert and Lisa Polsky, the parents of a permanently disabled daughter, claimed a child tax credit on their 2010 and 2011 income taxes. However, the Internal Revenue Service (IRS) disallowed the credit because the Polskys' daughter was too old to qualify for it.

After a few false starts, the Polskys challenged...

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