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BOOTHE v. C.I.R.

No. 84-7508.

768 F.2d 1140 (1985)

Ferris F. BOOTHE and Dorothy S. Boothe, Petitioners-Appellants, v. COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellee.

United States Court of Appeals, Ninth Circuit.

Decided August 16, 1985.

Attorney(s) appearing for the Case

Ferris F. Boothe, Boothe & Powers, Portland, Or., for petitioners-appellants.

Glenn L. Archer, Jr., Michael L. Paup, Richard Farber, Robert S. Pomerance, Dept. of Justice, Washington, D.C., for respondent-appellee.

Before BROWNING and ALARCON, Circuit Judges, and WILKINS, District Judge.

PER CURIAM:

Ferris and Dorothy Boothe appeal the Tax Court's decision, 82 T.C. 804, disallowing a deduction of $20,792.00 as an ordinary loss on their 1977 tax return. Appellants contend that a judgment and court costs of $20,792.00 paid by them in 1977 is deductible as an ordinary loss under 26 U.S.C. § 165(c) as a loss arising from a theft; the Commissioner allowed the deduction only...

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