MEMORANDUM OPINION AND ORDER
WILLIAM T. HART, District Judge.
This is a federal tax suit, in which the plaintiffs seek to take a bad business debt deduction, pursuant to 26 U.S.C. § 166, for losses they incurred due to the insolvency of a union pension plan into which plaintiff William C. Kavanaugh had been required to contribute as a condition of his employment. The United States has moved for summary judgment on the ground that contributions to a...
Let's get started

Welcome to the leading source of independent legal reporting
Sign on now to see your case.
Or view more than 10 million decisions and orders.
- Updated daily.
- Uncompromising quality.
- Complete, Accurate, Current.