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HILLS v. C. I. R.

No. 81-7668.

691 F.2d 997 (1982)

Henry L. and Frances O. HILLS, Respondents, v. COMMISSIONER OF INTERNAL REVENUE, Petitioner.

United States Court of Appeals, Eleventh Circuit.

Rehearing and Rehearing Denied January 17, 1983.

Attorney(s) appearing for the Case

John F. Murray, Acting Asst. Atty. Gen., Michael L. Paup, Chief, Appellate Section, Robert T. Duffy, William P. Wang, Attys., Appellate Section, U.S. Dept. of Justice, Washington, D.C., for petitioner.

Hicks, Maloof & Campbell, Bruce M. Edenfield, Atlanta, Ga., for respondents.

Before HILL and HATCHETT, Circuit Judges, and GOLDBERG, Senior Circuit Judge.

Rehearing and Rehearing En Banc Denied January 17, 1983.

GOLDBERG, Circuit Judge:

Section 165 of the Internal Revenue Code of 1954 allows, as a general rule, deductions for "losses ... not compensated for by insurance or otherwise."1 In this appeal we are presented with a question of first impression in this circuit; we are called upon to decide whether a voluntary election not to file an insurance claim for a theft loss precludes...

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