1. Home
  2. Browse Decisions
  3. F.3d
  4. 955 F.3d
  5. 955 F.3d 1169 (2020)
 

HAMILTON v. C.I.R.

No. 19-9000.

955 F.3d 1169 (2020)

Vincent C. HAMILTON and Stephanie Hamilton, Petitioners-Appellants, v. COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellee.

United States Court of Appeals, Tenth Circuit.

FILED April 7, 2020.

Attorney(s) appearing for the Case

Paul W. Jones , Hale & Wood, LLP, Salt Lake City, Utah, for Appellants.

Julie Ciamporcero Avetta , Attorney, Tax Division ( Richard E. Zuckerman , Principal Deputy Assistant Attorney General, and Francesca Ugolini , Attorney, Tax Division, with her on the brief), Department of Justice, Washington, D.C., for Appellee.

Before TYMKOVICH, Chief Judge, MATHESON and McHUGH, Circuit Judges.

The Internal Revenue Code permits taxpayers who demonstrate insolvency to exclude discharged debts from their taxable income. Claiming insolvency, taxpayer Vincent Hamilton accordingly sought to exclude nearly $160,000 in student loans that were forgiven in the aftermath of a disabling injury. During the same tax year, however...

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