MILLER v. C.I.R.

Nos. 85-2766, 86-1024 and 86-1025.

836 F.2d 1274 (1988)

Gilbert R. MILLER and Rita Miller, Petitioners-Appellees, v. COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellant. James B. KURTZ and Katherine Kurtz, Petitioners-Appellees, v. COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellant. W.C. KURTZ, Jr. and Alma Mae Kurtz, Petitioners-Appellees, v. COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellant, Dorchester Partners, Edward O. Thorp and Vivian S. Thorp; I.C. Hemmings; Chicago Board of Trade and Chicago Mercantile Exchange, Amici Curiae.

United States Court of Appeals, Tenth Circuit.

January 11, 1988.


Attorney(s) appearing for the Case

Kenneth L. Greene, Atty., Tax Div., Dept. of Justice (Roger M. Olsen, Acting Asst. Atty. Gen. and Michael L. Paup, Atty., Tax Div., Dept. of Justice with him on the briefs), Washington, D.C., for respondent-appellant.

William S. Huff (Charles A. Ramunno, Bruce N. Lemmons and Dan A. Sciullo with him on the briefs), Holme Roberts & Owen, Denver, Colo., for petitioners-appellees.

William F. Nelson, William S. McKee and Peter G. Genz, King & Spalding, Atlanta, Ga., and David W. Mills, Lowenstein, Sandler, Brochin, Kohl, Fisher, Boylan & Meanor, Roseland, N.J., filed an amicus curiae brief on behalf of Dorchester Partners, Edward O. Thorp and Vivian S. Thorp.

David D. Aughtry, Shelley Cashion, David E. Hammer, Chamberlain, Hrdlicka, White, Johnson & Williams, Houston, Tex., filed an amicus curiae brief on behalf of I.C. Hemmings.

Frederic W. Hickman, Peter B. Freeman, Bradford L. Ferguson and Michael A. Clark, Hopkins & Sutter, Chicago, Ill., filed an amicus brief on behalf of the Chicago Bd. of Trade and Chicago Mercantile Exchange.

Before, HOLLOWAY, Chief Judge, and SEYMOUR and BALDOCK, Circuit Judges.


BALDOCK, Circuit Judge.

These consolidated cases arise from two decisions of the tax court allowing certain straddle losses to be deducted in computing taxpayers' federal income tax liability. The losses in question were incurred as a result of commodity futures trading. The lead case, Miller v. Comm'r, 84 T.C. 827 (1985), resulted in a reviewed decision in which the tax court ruled...

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