1. Home
  2. Browse Decisions
  3. F.2d
  4. 705 F.2d
  5. 705 F.2d 828 (1983)
 

TILFORD v. C.I.R.

No. 81-1447.

705 F.2d 828 (1983)

Henry C. TILFORD, Jr. and Barbara N. Tilford, Petitioners-Appellees, v. COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellant.

United States Court of Appeals, Sixth Circuit.

Decided April 20, 1983.

Rehearing and Rehearing Denied May 27, 1983.

Attorney(s) appearing for the Case

John F. Murray, Acting Asst. Atty. Gen., Michael L. Paup, Jonathan S. Cohen, Frank P. Cihlar (argued), Tax Div., Dept. of Justice, Jerome D. Sebastian, Acting Chief Counsel, Kenneth W. Gideon, Chief Counsel, I.R.S., Washington, D.C., for respondent-appellant.

H. Wayne Grant, Grant, Clements & Konvalinka, Howell G. Clements and John P. Konvalinka (argued), Chattanooga, Tenn., for petitioners-appellees.

Before EDWARDS, Chief Circuit Judge, JONES, Circuit Judge and NICHOLS, Circuit Judge.

Rehearing and Rehearing En Banc Denied May 27, 1983.

GEORGE CLIFTON EDWARDS, Jr., Chief Circuit Judge.

This is an appeal by the Commissioner of the Internal Revenue Service from a Tax Court decision that held an IRS regulation invalid and by so doing, permitted the taxpayer to take substantial capital loss deductions.

The facts indicate that taxpayer Henry Tilford was the principal officer and shareholder ...

Let's get started

Leagle.com

Welcome to the leading source of independent legal reporting
Sign on now to see your case.
Or view more than 10 million decisions and orders.

  • Updated daily.
  • Uncompromising quality.
  • Complete, Accurate, Current.

Listed below are the cases that are cited in this Featured Case. Click the citation to see the full text of the cited case. Citations are also linked in the body of the Featured Case.

Cited Cases

  • No Cases Found

Listed below are those cases in which this Featured Case is cited. Click on the case name to see the full text of the citing case.

Citing Cases