SKILKEN v. C.I.R.

No. 19275.

420 F.2d 266 (1969)

Ralph A. SKILKEN and Loretta Skilken, Petitioners-Appellants, v. COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellee.

United States Court of Appeals Sixth Circuit.

December 18, 1969.


Attorney(s) appearing for the Case

Hugh E. Wall, Jr., of Coolidge, Wall, Wood & Matusoff, Dayton, Ohio, for appellants.

Daniel B. Rosenbaum, Dept. of Justice, Washington, D. C., Johnnie M. Walters, Asst. Atty. Gen., Lee A. Jackson, Thomas L. Stapleton, Attys., Dept. of Justice, Washington, D. C., on brief, for appellee.

Before WEICK, CELEBREZZE and McCREE, Circuit Judges.


WEICK, Circuit Judge.

In this appeal we are called upon to decide whether a partnership is entitled to deduct as business losses amounts allocated to locations terminable at will, which locations were required in its purchase of vending machine businesses and were terminated during the taxable years.

Taxpayer, Ralph A. Skilken1, owned a one-third interest in a partnership known as Acme-Miami Vending Service [Acme-Miami], which...

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