TIMOTHY REUBEN V. USA, No. 13-55240 (9th Cir. 2016)
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FILED JAN 05 2016 NOT FOR PUBLICATION UNITED STATES COURT OF APPEALS MOLLY C. DWYER, CLERK U.S. COURT OF APPEALS FOR THE NINTH CIRCUIT TIMOTHY D. REUBEN, Plaintiff - Appellant, No. 13-55240 D.C. No. 2:11-cv-09448-SJOPJW v. UNITED STATES OF AMERICA, MEMORANDUM* Defendant - Appellee. Appeal from the United States District Court for the Central District of California S. James Otero, District Judge, Presiding Argued and Submitted April 9, 2015 Pasadena, California Before: REINHARDT, McKEOWN, and M. SMITH, Circuit Judges. Timothy Reuben appeals the denial of a tax refund from the Internal Revenue Service for the sale of stock received as part of a mutual life insurance company’s demutualization. Reuben appeals the district court’s order granting the government’s motion for summary judgment based on Reuben’s failure to * This disposition is not appropriate for publication and is not precedent except as provided by 9th Cir. R. 36-3. establish that his basis in the stock was other than zero. For the reasons set forth in Dorrance v. United States, No. 13-16548, 2015 WL 8241954 (9th Cir. Dec. 9, 2015), we hold that the district court properly found that Reuben was not entitled to a refund and affirm the judgment. AFFIRMED.
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