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ROD WARREN INK v. C.I.R.

No. 89-70328.

912 F.2d 325 (1990)

ROD WARREN INK, a corporation, Petitioner-Appellant, v. COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellee.

United States Court of Appeals, Ninth Circuit.

Decided August 20, 1990.

Attorney(s) appearing for the Case

Ronald L. Blanc, Harley J. Williams, Richard T. McCoy, Blanc, Gilburne, Williams & Johnston, Los Angeles, Cal., for petitioner-appellant.

Shirley D. Peterson, Asst. Atty. Gen., Gary R. Allen, David E. Carmack, Howard M. Soloman, Tax Div., U.S. Dept. of Justice, Washington, D.C., for respondent-appellee.

Before BROWNING and PREGERSON, Circuit Judges, and GEORGE, District Judge.

GEORGE, District Judge:

I. BACKGROUND

In this action, Rod Warren Ink (Ink) appeals from an adverse decision by the United States Tax Court. Rod Warren Ink v. Commissioner, 92 T.C. 995 (1989). The sole issue before this court is whether theft losses are deductible only in the year of discovery pursuant to section 165(e)1 for purposes of calculating the personal holding company (PHC) tax imposed...

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