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ROBB EVANS & ASSOCIATES, LLC v. U.S.

No. 15-2540, No. 15-2552.

850 F.3d 24 (2017)

ROBB EVANS & ASSOCIATES, LLC, as receiver, etc., Plaintiff, Appellee, v. UNITED STATES of America, Defendant, Appellant. Robb Evans & Associates, LLC, as receiver, etc., Plaintiff, Appellant, v. United States of America, Defendant, Appellee.

United States Court of Appeals, First Circuit.

March 3, 2017.

Attorney(s) appearing for the Case

Paul A. Allulis , Attorney, Tax Division, United States Department of Justice, with whom Caroline D. Ciraolo , Principal Deputy Assistant Attorney General, Tax Division, United States Department of Justice, Teresa E. McLaughlin and Gilbert S. Rothenberg , Attorneys, Tax Division, and Carmen M. Ortiz , United States Attorney, were on brief, for the United States.

David J. Vendler , with whom Morris Polich & Purdy LLP, Los Angeles, CA, Gregory S. Duncan , Charlottesville, VA, Stephen G. Hennessy , Milton, MA, Joseph S. Tusa , and Tusa P.C. were on brief, for Robb Evans & Associates, LLC.

Before Lynch, Circuit Judge, Souter, Associate Justice, and Selya, Circuit Judge.

These appeals require us to construe and apply 26 U.S.C. § 1341(a), reproduced in the Appendix, a statutory provision that addresses the situation of a taxpayer who pays taxes on income that she must later restore because it is established in a subsequent year that she did not have an unrestricted right to the income....

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