stating that the question whether taxpayers had a cost basis in assets that they later sold, but for which they paid nothing, "is a mixed question of law and fact" as to which the taxpayers bear the burden of persuasion
Summary of this case from Marinelarena v. SessionsNos. 13–16548 13–16635.
12-09-2015
Bennett DORRANCE; Jacquelynn Dorrance, Plaintiffs–Appellees/Cross–Appellants, v. UNITED STATES of America, Defendant–Appellant/Cross–Appellee.
stating that the question whether taxpayers had a cost basis in assets that they later sold, but for which they paid nothing, "is a mixed question of law and fact" as to which the taxpayers bear the burden of persuasion
Summary of this case from Marinelarena v. SessionsFull title:Bennett DORRANCE; Jacquelynn Dorrance…
Court:United States Court of Appeals, Ninth Circuit.
Date published: Dec 9, 2015
By statute, "[e]very policyholder shall be a member of such corporation" ( Insurance Law § 1211[a] ).…
Marinelarena v. SessionsWhen reviewing mixed questions of law and fact, we regularly consider the burden of persuasion. See, e.g. ,…