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WENDLAND v. C.I.R.

No. 83-5443.

739 F.2d 580 (1984)

Robert P. WENDLAND, Donna C. Wendland, Irwin M. Adler, Helene E. Adler, Brent W. Trump, Cheryl A. Trump, Ronald Glassman, Lenora Rae Glassman, Stephen L. Nemerofsky, Nina B. Nemerofsky, Gerald L. Gunderson, Judith C. Gunderson, Sherwin Ross, Marlynn Ross, Roman M. Wenzel, Emily A. Wenzel, Wilbur F. Helmus, Jr., and Patricia Helmus, Petitioners-Appellants, v. COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellee.

United States Court of Appeals, Eleventh Circuit.

August 21, 1984.

Attorney(s) appearing for the Case

Bernstein, Bernstein, Bernstein, Stein & Rush, Zayle A. Bernstein, Fort Lauderdale, Fla., for petitioners-appellants.

Glenn L. Archer, Jr., Asst. Atty. Gen., Michael L. Paup, Chief Appellate Sec., Gary R. Allen, Kristina E. Harrigan, Dept. of Justice, Tax Div., Washington, D.C., for respondent-appellee.

Before HENDERSON and CLARK, Circuit Judges, and ATKINS, District Judge.

PER CURIAM:

Appellants are limited partners in Tennessee Coal Resources, Ltd. (TCR), a partnership formed on December 30, 1976. On December 31, 1976, TCR acquired a coal mining lease. Characterizing the entire cost of acquisition as an advanced royalty, TCR claimed a deduction of $3,000,000 on its 1976 return, part of which was passed through to appellants. Because no coal was mined in 1976, the Commissioner disallowed the deduction. The Commissioner based its decision...

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