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MOLLER v. UNITED STATES

Appeal No. 83-870.

721 F.2d 810 (1983)

Joseph A. & Dorothy D. MOLLER, Plaintiffs-Appellees, v. The UNITED STATES, Defendant-Appellant.

United States Court of Appeals, Federal Circuit.

November 18, 1983.

Attorney(s) appearing for the Case

Jonathan S. Cohen, Washington, D.C., argued for defendant-appellant. With him on brief were Glenn L. Archer, Jr., Asst. Atty. Gen., Michael L. Paup and Bruce R. Ellisen, Washington, D.C.

David R. Frazer, Phoenix, Ariz., argued for plaintiffs-appellees. With him on brief were Yale F. Goldberg and Michael P. Worley, Phoenix, Ariz.

Before KASHIWA, Circuit Judge, NICHOLS, Senior Circuit Judge, and NIES, Circuit Judge.

KASHIWA, Circuit Judge.

This is an appeal by the United States from a judgment of the Claims Court granting taxpayers, Joseph A. and Dorothy D. Moller, a tax refund for the years 1976 and 1977. 1 Cl.Ct. 25, 553 F.Supp. 1071 (1982). The Claims Court concluded that taxpayers were active investors engaged in the "trade or business" of making investments and held that taxpayers were entitled to deduct the expenses of two home offices...

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