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OREN v. C.I.R.

No. 03-1448.

357 F.3d 854 (2004)

Donald G. OREN; Beverly J. Oren, Appellants, v. COMMISSIONER OF INTERNAL REVENUE, Appellee.

United States Court of Appeals, Eighth Circuit.

Filed: February 12, 2004.


Attorney(s) appearing for the Case

Myron L. Frans, Minneapolis, MN, argued, for appellant.

Andrea R. Tebbets, Dept. of Justice, argued, Washington, DC (Teresa E. McLaughlen, on the brief), for appellee.

Before LOKEN, Chief Judge, WOLLMAN, and HANSEN, Circuit Judges.


WOLLMAN, Circuit Judge.

This appeal follows the tax court's ruling affirming the Commissioner of Internal Revenue's ("Commissioner") determination of deficiencies in Donald G. and Beverly J. Oren's (collectively "Orens") 1993, 1994, and 1995 joint tax returns. The tax court held that because the funds Mr. Oren ("Oren") purportedly loaned to two S corporations1 were neither "actual economic outlays" nor "at risk," the Orens were not entitled...

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    HSBC BANK USA v. PARODI | 193 So.3d 65 (2016)... | 20160504180| Leagle.com
     

    HSBC BANK USA v. PARODI

    No. 3D15-652.

    193 So.3d 65 (2016)

    HSBC BANK USA, etc., Appellant, v. Fulbio S. PARODI, Appellee.

    District Court of Appeal of Florida, Third District.

    May 4, 2016.


    Attorney(s) appearing for the Case

    Baker, Donelson, Bearman, Caldwell & Berkowitz, PC, and Diana B. Matson , Margaret E. Kepler, and Joshua R. Levine , Fort Lauderdale, for appellant.

    Pomeranz & Associates, P.A., and Mark L. Pomeranz , Hallandale, for appellee.

    Before ROTHENBERG, SALTER, and SCALES, JJ.


    HSBC Bank USA, etc. ("HSBC") appeals from a final judgment involuntarily dismissing its foreclosure action filed against Fulbio S. Parodi ("Parodi") following HSBC's presentation of the evidence at a non-jury trial based solely on HSBC's untimely responses to Parodi's First Request for Admissions. As the record contains evidence that...

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