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MICHTOM v. UNITED STATES

No. 253-76.

626 F.2d 815 (1980)

Benjamin F. MICHTOM and Hadassah Feil Michtom v. The UNITED STATES.

United States Court of Claims.

July 2, 1980.

Attorney(s) appearing for the Case

Johnnie M. Walters, Washington, D.C., attorney of record, for plaintiffs; Ross Arnold, Atlanta, Ga., of counsel.

Donald H. Olson, Washington, D.C., with whom was Asst. Atty. Gen., M. Carr Ferguson, for defendant; Theodore D. Peyser, Jr., and Ellen C. Specker, Washington, D.C., of counsel.

Before FRIEDMAN, Chief Judge, COWEN, Senior Judge, and DAVIS, NICHOLS, KASHIWA, BENNETT and SMITH, Judges, en banc.

OPINION

DAVIS, Judge:

This personal income tax case (which comes before us on a stipulation of facts) centers on the proper characterization and amount of losses plaintiffs incurred in 1970 and 1974. In a previous opinion in the case, a panel of the court ruled that the 1970 loss should be characterized as an ordinary loss fully deductible under I.R.C. § 165(c)(2). Michtom v. United States, 216 Ct.Cl...

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