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CROWLEY, MILNER & CO. v. C. I. R.

No. 81-1578.

689 F.2d 635 (1982)

CROWLEY, MILNER & COMPANY, a Michigan corporation, Petitioner-Appellee, v. COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellant.

United States Court of Appeals, Sixth Circuit.

Decided October 1, 1982.

Attorney(s) appearing for the Case

Glenn L. Archer, Jr., Michael L. Paup, Richard Farber, Kenneth L. Greene (argued), Dept. of Justice, Kenneth W. Gideon, Chief Counsel, I.R.S., Washington, D.C., for respondent-appellant.

Joel J. Morris (argued), Dykema, Gossett, Spencer, Goodnow & Trigg, Thomas J. O'Connor, Detroit, Mich., for petitioner-appellee.

Before MARTIN and KRUPANSKY, Circuit Judges, and BROWN, Senior Circuit Judge.

BOYCE F. MARTIN, Jr., Circuit Judge.

The Commissioner of Internal Revenue appeals the Tax Court's Determination that Crowley, Milner and Company may take an ordinary loss deduction under section 1002 of the Internal Revenue Code of 1954. 26 U.S.C. § 1002 (1976). Taxpayer deducted a loss from the sale of real property pursuant to a sale and leaseback agreement, and the Tax Court found no deficiency in Taxpayer's income tax for 1976. 76 T.C. 1030...

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