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WILSON v. UNITED STATES

No. 77-3101.

588 F.2d 1168 (1978)

H. Douglas WILSON, and Roberta D. Wilson, Plaintiffs-Appellants, v. UNITED STATES of America, Defendant-Appellee.

United States Court of Appeals, Sixth Circuit.

Decided December 20, 1978.

Attorney(s) appearing for the Case

Gregory S. Shumaker, Eastman, Stichter, Smith & Bergman, Toledo, Ohio, for plaintiffs-appellants.

William D. Beyer, U. S. Atty., Cleveland, Ohio, Scott P. Crampton, Asst. Atty. Gen., Myron C. Baum, Gilbert E. Andrews, Gary R. Allen, Marilyn E. Brookens, Tax Div., U. S. Dept. of Justice, Washington, D. C., for defendant-appellee.

Before WEICK and CELEBREZZE, Circuit Judges, and PECK, Senior Circuit Judge.

CELEBREZZE, Circuit Judge.

The sole issue presented for review is whether the taxpayer-lessors are entitled to a loss deduction under Internal Revenue Code § 1651 by virtue of the demolition of a building by the lessee pursuant to permission granted in the lease. We hold that they are not entitled to such deduction and affirm the judgment of the district court.

The facts were stipulated by the parties in the district court...

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