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ABDALLA v. C. I. R.

No. 78-3039.

647 F.2d 487 (1981)

Jacob ABDALLA and Mary T. Abdalla, Petitioners-Appellants, v. COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellee.

United States Court of Appeals, Fifth Circuit. Unit A

June 12, 1981.

Attorney(s) appearing for the Case

Band & Hopkins, H. Book Hopkins, Gretna, La., for petitioners-appellants.

M. Carr Ferguson, Asst. Atty. Gen., Tax Div., U.S. Dept. of Justice, Gilbert E. Andrews, Act. Chief, Appellate Sec., Stuart E. Seigel, Chief Counsel, Internal Revenue Service, Crombie J. D. Garrett, Murray S. Horwitz, Jonathan Cohen, Tax Div., Dept. of Justice, Washington, D.C., for respondent-appellee.

Before THORNBERRY, RANDALL and TATE, Circuit Judges.

RANDALL, Circuit Judge:

This case presents the question whether the availability or amount of a deduction claimed by a taxpayer under I.R.C. § 1374 of the net operating loss of a Subchapter S corporation in which the taxpayer is a holder of capital stock and debt is affected by the fact that on a date (October 26, 1966) during both the taxpayer's taxable year (ended December 31, 1966) and the corporation's taxable year (ended January 31, 1967), the corporation...

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