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HOLGERSON v. C. I. R.

No. 79-7038.

638 F.2d 104 (1981)

Harry T. HOLGERSON, Jr. and Mary Holgerson, Appellants, v. COMMISSIONER OF INTERNAL REVENUE, Appellee.

United States Court of Appeals, Ninth Circuit.

Decided January 30, 1981.

As Amended on Denial of Rehearing May 21, 1981.

Attorney(s) appearing for the Case

Julian N. Stern, Heller, Ehrman, White & McAuliffe, San Francisco, Cal., for appellants; Robert C. Alexander, San Francisco, Cal., on brief.

Karl P. Fryzel, Atty., Dept. of Justice, Washington, D.C., for appellee; M. Carr Ferguson, Washington, D.C., on brief.

Before DUNIWAY and KENNEDY, Circuit Judges, and CURTIS, District Judge.

CURTIS, District Judge:

This is an appeal from a decision of the Tax Court upholding the Commissioner's disallowance of the taxpayers' deduction of "prepaid interest" during the taxable years 1967, 1968, and 1969.

In 1967 and 1968, Mr. Holgerson invested in several pieces of real estate with the intention of acquiring some good income producing property for his retirement years. In each of these transactions, substantial amounts of money were paid as "prepaid...

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