MOLLER v. UNITED STATES

No. 208-81T.

553 F.Supp. 1071 (1982)

Joseph A. & Dorothy D. MOLLER v. The UNITED STATES.

United States Claims Court.

As Amended December 13, 1982.


Attorney(s) appearing for the Case

David R. Frazer, Phoenix, Ariz., attorney of record, for plaintiffs. Yale F. Goldberg and Lewis & Roca, Phoenix, Ariz., of counsel.

David C. Hickman, Washington, D.C., with whom was Asst. Atty. Gen. Glenn L. Archer, Jr., Washington, D.C., for defendant. Donald H. Olson and Theodore D. Peyser, Washington, D.C., of counsel.


OPINION

WHITE, Judge.

This case is related to the considerable number of cases in which courts, through the years, have dealt with the problem of whether taxpayers, in determining their income tax liabilities, may properly deduct from gross income expenses incurred by the taxpayers in connection with the management of their investments.

A common question in such cases is whether the activities of a taxpayer with respect to his investments constitute...

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