Timothy D. Reuben v. United States of America

NOT FOR PUBLICATION
UNITED STATES COURT OF APPEALS
FOR THE NINTH CIRCUIT
TIMOTHY D. REUBEN,
Plaintiff - Appellant,
v.
UNITED STATES OF AMERICA,
Defendant - Appellee.
No. 13-55240
D.C. No. 2:11-cv-09448-SJO-
PJW
MEMORANDUM*
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
FILED
JAN 05 2016
MOLLY C. DWYER, CLERK
U.S. COURT OF APPEALS
* This disposition is not appropriate for publication and is not precedent
except as provided by 9th Cir. R. 36-3.

-- 1 of 2 --

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.

-- 2 of 2 --