Court Opinion

ID: 3167283
Source: CourtListenerOpinion
Date Created: 2016-01-05 21:00:59.595128+00
Date Added: 2024-06-11T12:13:39.144409
License: Public Domain

FILED
                           NOT FOR PUBLICATION                               JAN 05 2016

                                                                         MOLLY C. DWYER, CLERK
                    UNITED STATES COURT OF APPEALS                        U.S. COURT OF APPEALS

                            FOR THE NINTH CIRCUIT

TIMOTHY D. REUBEN,                               No. 13-55240

              Plaintiff - Appellant,             D.C. No. 2:11-cv-09448-SJO-
                                                 PJW
 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.