(Download) "Keats v. United States" by United States Court Of Appeals For The Sixth Circuit * eBook PDF Kindle ePub Free

eBook details

Title: Keats v. United States
Author : United States Court Of Appeals For The Sixth Circuit
Release Date : January 08, 1988
Genre: Law,Books,Professional & Technical,
Pages : * pages
Size : 54 KB

Description

The plaintiff-appellant appeals from the district court's summary judgment order which disallowed his claims for tax refunds. 695 F. Supp. 353. The district court agreed with the Commissioner's conclusion that the plaintiff-appellant's commodity option straddle transactions were ""shams"" wholly lacking non-tax economic substance. Because we conclude that there was no genuine, material factual issue in this case, and that the Commissioner was entitled to judgment as a matter of law, we affirm the district court's judgment. I.