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RICHARDSON v. UNITED STATES

No. 75-1135.

552 F.2d 291 (1977)

Darwin L. RICHARDSON, and Wanda J. Richardson, Plaintiffs-Appellants, v. UNITED STATES of America, Defendant-Appellee.

United States Court of Appeals, Ninth Circuit.

Rehearing and Rehearing Denied July 1, 1977.

Attorney(s) appearing for the Case

Thomas H. McPeters, argued, Surr & Hellyer, San Bernardino, Cal., for plaintiffs-appellants.

William D. Keller, U. S. Atty., Los Angeles, Cal., Myron C. Baum, Gilbert E. Andrews, Chief, Appellate Section, Karl Schmeidler and Libero Marinelli, Jr., argued, Tax Div., Dept. of Justice, Washington, D. C., for defendant-appellee.

Before CHAMBERS and WRIGHT, Circuit Judges, and INGRAM, District Judge.

Rehearing and Rehearing En Banc Denied July 1, 1977.

PER CURIAM:

Appellants, cash basis taxpayers, seek to deduct unused losses sustained by the bankruptcy trustee administering the bankrupt estate of one of them in determining their personal income tax liability for the year 1969, which was the year in which the bankruptcy proceeding terminated. The total unused losses sustained by the trustee substantially exceed the relief from indebtedness realized as...

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