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FINK v. C.I.R.

No. 84-1806.

789 F.2d 427 (1986)

Peter R. FINK; Karla S. Fink, Petitioners-Appellants, v. COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellee.

United States Court of Appeals, Sixth Circuit.

Decided April 30, 1986.

Attorney(s) appearing for the Case

Mark K. Wilson Hill, Lewis, Adams, Goodrich & Tait, Detroit, Mich. Timothy John Smith, argued, for petitioners-appellants.

Fred T. Goldberg, Jr., Chief Counsel, Robert P. Ruwe, Glenn L. Archer, Jr., Michael L. Paup, David Pincus, argued, Asst. Atty. Gen. Tax Div. Appellate Section Dept. of Justice, Washington, D.C., for respondent-appellee.

Before KRUPANSKY and MILBURN, Circuit Judges, and JOINER, Senior District Judge.

MILBURN, Circuit Judge.

Peter R. Fink and Karla S. Fink ("taxpayers") appeal from a decision of the United States Tax Court determining deficiencies in taxpayers' federal income taxes for 1976 and 1977. The taxpayers claimed that their non-pro rata surrender of stock to the issuing corporation entitled them to an ordinary loss under section 165 of the Internal Revenue Code (the "Code"), 26 U.S.C. § 165. The Tax Court held that a non-pro rata surrender of shares...

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