Leonard Gordon, Plaintiff-appellant, v. United States of America, Defendant-appellee, 82 F.3d 422 (9th Cir. 1996)

 Annotate this Case
US Court of Appeals for the Ninth Circuit - 82 F.3d 422 (9th Cir. 1996) Submitted March 26, 1996. *Decided April 1, 1996

Before: GOODWIN, WIGGINS, and O'SCANNLAIN, Circuit Judges.

MEMORANDUM** 

Taxpayers Leonard and Chandra Gordon appeal the district court's summary judgment in favor of the United States in the Gordon's action alleging that the Internal Revenue Service improperly denied their claim for an income tax refund when it disallowed their claimed loss based on an economic downturn as an impermissible deduction under 26 U.S.C. § 165.

For the reasons stated in the district court's order granting summary judgment, we affirm. See Pack v. United States, 992 F.2d 955, 958 (9th Cir. 1993); Boyd v. United States, 762 F.2d 1369, 1371 (9th Cir. 1985) (administrative claim must be exactly like theory of recovery presented to district court).

AFFIRMED.

 *

The panel unanimously finds this case suitable for decision without oral argument. Fed. R. App. P. 34(a); 9th Cir.R. 34-4

 **

This disposition is not appropriate for publication and may not be cited to or by the courts of this circuit except as provided by 9th Cir.R. 36-3

Some case metadata and case summaries were written with the help of AI, which can produce inaccuracies. You should read the full case before relying on it for legal research purposes.

This site is protected by reCAPTCHA and the Google Privacy Policy and Terms of Service apply.