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WARD v. C.I.R.

No. 85-7038.

784 F.2d 1424 (1986)

Jimmie J. and Bonnie M. WARD, Petitioners-Appellants, v. COMMISSIONER OF INTERNAL REVENUE SERVICE, Respondent-Appellee.

United States Court of Appeals, Ninth Circuit.

Decided March 18, 1986.

Attorney(s) appearing for the Case

John Patrick Kelly, Santa Ana, Cal., for petitioners-appellants.

Francis M. Allegra, Dept. of Justice, Washington, D.C., for respondent-appellee.

Before KENNEDY, SKOPIL, and ALARCON, Circuit Judges.

ALARCON, Circuit Judge:

Appellants Jimmie J. and Bonnie M. Ward (hereinafter the Wards) appeal a judgment from the tax court upholding the Internal Revenue Service's (IRS) determination that their minimum royalty payment of $22,500 for unmined coal in 1977 was not deductible under Treas.Reg. § 1.612-3(b)(3), T.D. 7523, 1978-1 C.B. 192. We affirm.

PERTINENT FACTS AND PROCEDURAL HISTORY

On December 21, 1977, Jimmie J. Ward entered into a mining...

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