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NICOLAZZI v. COMMISSIONER OF INTERNAL REVENUE

No. 82-1779.

722 F.2d 324 (1983)

Robert J. NICOLAZZI and Judith M. Nicolazzi, Petitioners-Appellants, v. COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellee.

United States Court of Appeals, Sixth Circuit.

Decided December 12, 1983.

Attorney(s) appearing for the Case

Abraham N.M. Shashy, Jr. (argued), Kronish, Lieb, Shainswit, Weiner & Hellman, New York City, for petitioners-appellants.

Kenneth W. Gideon, Chief Counsel, I.R.S., Glenn L. Archer, Jr., Kenneth Greene (argued), Michael L. Paup, Ann Belanger Durney, Tax Div., Dept. of Justice, Washington, D.C., for respondent-appellee.

Before LIVELY, Chief Judge, and MERRITT and JONES, Circuit Judges.

PER CURIAM.

The taxpayers appeal from a decision of the United States Tax Court denying them a loss deduction pursuant to Internal Revenue Code § 165(a) for a service fee paid to Melbourne Concept, Inc. for the acquisition of federal oil and gas leases in 1976. The Federal Bureau of Land Management sells non-competitive oil and gas leases on public lands through two programs, one involving a lottery and the other over...

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