[DOWNLOAD] "Alpert v. United States" by Tenth Circuit U.S. Court of Appeals # eBook PDF Kindle ePub Free

eBook details

Title: Alpert v. United States
Author : Tenth Circuit U.S. Court of Appeals
Release Date : January 23, 2007
Genre: Law,Books,Professional & Technical,
Pages : * pages
Size : 59 KB

Description

Appellants Martin and Carolyn Alpert appeal the district courts grant of summary judgment to appellee United States because the Alperts failed to present evidence of an essential element of their claim for refund of overpaid taxes. The Alperts argue that they have presented sufficient evidence to create a disputed issue of material fact as to when the debts of their wholly-owned subchapter S corporation were discharged in bankruptcy. For the reasons stated below, we affirm the decision of the district court.