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DECKER v. C.I.R.

No. 87-2950.

864 F.2d 51 (1988)

Charles W. and Susan D. DECKER, Darrell E. and Velma J. Lauderdale, Petitioners-Appellants, v. COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellee.

United States Court of Appeals, Seventh Circuit.

Decided December 1, 1988.

Attorney(s) appearing for the Case

Patrick B. Mathis, Mathis Marifian & Richter, Ltd. Belleville, Ill., for petitioners-appellants.

Michael J. Roach, Appellate Section, Tax Div., Dept. of Justice, Washington, D.C., for respondent-appellee.

Before FLAUM, MANION, Circuit Judges, and WILL, Senior District Judge.

WILL, Senior District Judge.

Charles W. Decker and Darrell E. Lauderdale1 appeal from the decision of the United States Tax Court disallowing their deductions for depreciation of purchased insurance expirations. We affirm the decision of the Tax Court.

I. Factual background.

In 1975, appellants Charles W. Decker and Darrell E. Lauderdale formed a corporation known as the...

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