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Home / Case Digests / Second Circuit — Tax Deductions: AmBase Corp v. United States of America

Second Circuit — Tax Deductions: AmBase Corp v. United States of America

U.S. Court of Appeals for the Second Circuit Tax Deductions Business Affiliate’s Post-seizure Debt and Gains AmBase Corp v. United States of America 12-3563 Judges Pooler, Carney and Korman Background: The plaintiff appealed from an order granting in part and denying in part he plaintiff’s claim for a refund for the 1989 tax year. The plaintiff’s claim is based on a ...