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BOLLINGER v. C.I.R.

No. 85-1825.

807 F.2d 65 (1986)

Jesse C. BOLLINGER, Jr.; Edward H. Peter, Jr. and Mary H. Peter; Paul W. Hensley and Mary N. Hensley; Jesse C. Bollinger, Jr. and Suz-Anne Bollinger; Jesse C. Bollinger, Jr. and Jacqueline Bollinger; Jesse C. Bollinger, Jr. and Suz-Anne C. Bollinger, Petitioners-Appellees, v. COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellant.

United States Court of Appeals, Sixth Circuit.

Decided December 2, 1986.

Attorney(s) appearing for the Case

Michael Paup (Lead Counsel), Glenn L. Archer, Jr., Asst. Atty. Gen., Tax Div., Dept. of Justice, Fred T. Goldberg, Jr., Chief Counsel, I.R.S., Roger M. Olsen, Richard Farber, Teresa E. McLaughlin (argued), Tax Div., Dept. of Justice, Washington, D.C., for respondent-appellant.

Charles R. Hembree, Philip E. Wilson (argued), Kincaid, Wilson, Schaeffer & Hembree, P.S.C., Lexington, Ky., for petitioners-appellees.

Before ENGEL and NORRIS, Circuit Judges, and COHN, District Judge.

NORRIS, Circuit Judge.

Respondent, Commissioner of Internal Revenue, appeals from orders of the United States Tax Court allowing to petitioners income tax deductions for losses generated by the construction and operation of apartment complexes.

Because the Tax Court made extensive findings of fact, the recitation of facts which follows is a summary of those findings.

Petitioner, Jesse C. Bollinger, was a real...

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