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HIGHTOWER v. UNITED STATES

No. 71-2170.

463 F.2d 182 (1972)

Rossell M. HIGHTOWER, Individually and as Executrix of the Estate of Robert B. Hightower, Deceased, Plaintiff-Appellee, v. UNITED STATES of America, Defendant-Appellant.

United States Court of Appeals, Fifth Circuit.

June 14, 1972.

Attorney(s) appearing for the Case

John L. Briggs, U. S. Atty., Jacksonville, Fla., Fred B. Ugast, Acting Asst. Atty. Gen., Meyer Rothwacks, Tax Division, Dept. of Justice, Washington, D. C., Aaron K. Bowden, Asst. U. S. Atty., Jacksonville, Fla., Elmer J. Kelsey, Atty., Dept. of Justice, Tax Div., Daniel B. Rosenbaum, Donald H. Olson, Attys. N. L. R. B., Washington, D. C., for defendant-appellant.

William R. Frazier, Jacksonville, Fla., for plaintiff-appellee.

Before JOHN R. BROWN, Chief Judge, and INGRAHAM and RONEY, Circuit Judges.

PER CURIAM:

This case presents the single legal issue of whether or not the taxpayers are entitled to a deductible loss for federal income tax purposes under § 165 of the Internal Revenue Code for the demolition of three buildings owned by them in 1964. The buildings were demolished by a tenant of the taxpayers under a 99-year lease, which permitted the tenant to destroy the buildings, but did not require their destruction. The lease did not require replacement...

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