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YARBRO v. C.I.R.

No. 83-4070.

737 F.2d 479 (1984)

James W. YARBRO and Mary E. Yarbro, Petitioners, v. COMMISSIONER OF INTERNAL REVENUE SERVICE, Respondent.

United States Court of Appeals, Fifth Circuit.

Rehearing and Rehearing Denied August 30, 1984.

Attorney(s) appearing for the Case

James W. Yarbro, Mary E. Yarbro, pro se.

Kenneth W. Gideon, Chief Counsel, I.R.S., Washington, D.C., Gilbert S. Rothenberg, Glen L. Archer, Jr., Tax Div., Gary R. Allen, Michael L. Paup, Chief, Appellate Section, John H. Menzel, Director, Tax Litigation Div., Dept. of Justice, Washington, D.C., for respondent.

Before BROWN, REAVLEY, and WILLIAMS, Circuit Judges.

Rehearing and Rehearing En Banc Denied August 30, 1984.

JOHN R. BROWN, Circuit Judge:

This case presents the question of whether an individual taxpayer's loss resulting from the abandonment of unimproved real estate subject to a non-recourse mortgage exceeding the market value is an ordinary loss or a capital loss. Because the Commissioner may change an earlier interpretation of the law to another reasonable interpretation...

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