Kyle Kirkland, et al v. CIR

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Case overview

Case Number:

18-70187

Court:

Appellate - 9th Circuit

Nature of Suit:

tax court 

  1. March 04, 2020

    9th Circ. Won't Reconsider Denying Casino Owners' Losses

    The Ninth Circuit said Wednesday that it won't reconsider its decision to deny two California casino owners losses for loans they said they made to their company to purchase debt from another corporation in which they had an interest.

  2. February 11, 2020

    Casino Owners Ask 9th Circ. To Rethink Denial Of Loss Claims

    Two California casino owners have asked the Ninth Circuit to rethink its denial of claimed losses, saying they were personally on the line for debt purchased by a company they owned under the substance of the transaction.

  3. January 02, 2020

    9th Circ. Affirms Casino Owners Lack Stake In Debt Losses

    Two California casino owners cannot overturn a $300,000 tax bill because they lacked a personal stake in losses they claimed had passed through from a company they owned, the Ninth Circuit has ruled.

  4. September 17, 2018

    Casino Owners Have Personal Stakes In Losses, 9th Circ. Told

    Two California casino owners have asked the Ninth Circuit to recognize their personal basis in debt losses and overturn a $300,000 tax judgment against them in the U.S. Tax Court, saying in a reply brief that they should be able to rely on the substance-over-form doctrine to claim certain losses.

  5. July 26, 2018

    IRS Urges 9th Circ. To Affirm Casino Owners' Additional Tax

    The Internal Revenue Service has asked the Ninth Circuit to uphold a U.S. Tax Court decision that two California casino owners owed more than $300,000 in taxes after the disallowance of losses from a debt in which they had no personal basis.