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FREYTAG v. C.I.R.

Nos. 89-4436, 89-4439, 89-4440 and 89-4450.

904 F.2d 1011 (1990)

Thomas L. FREYTAG and Sharon N. Freytag, Petitioners-Appellants, v. COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellee. Joe D. WOMBLE and Gladys E. Womble, Petitioners-Appellants, v. COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellee. Bert C. TIMM and Mildred H. Timm, Petitioners-Appellants, v. COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellee. Kenneth G. McCOIN and Candace G. McCoin, Petitioners-Appellants, v. COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellee.

United States Court of Appeals, Fifth Circuit.

Rehearing Denied August 15, 1990.

Attorney(s) appearing for the Case

Richard J. Sideman, Ellen Israel Kahn, Sideman & Bancroft, San Francisco, Cal., for petitioners-appellants.

Gary R. Allen, Steven W. Parks, Kenneth L. Greene, William Rose, Jr., Asst. Atty. Gen., Michael L. Paup, Chief, Dept. of Justice, Tax. Div., Peter K. Scott, Acting Chief Counsel, William F. Nelson, Chief Counsel, IRS, Washington, D.C. for respondent-appellee.

Before GEE, POLITZ, and JONES, Circuit Judges.

POLITZ, Circuit Judge:

Thomas and Sharon Freytag, Joe and Gladys Womble, Bert and Mildred Timm, and Kenneth and Candace McCoin (Taxpayers) appeal adverse deficiency determinations made against them by the Tax Court. The court disallowed the Taxpayers' deductions for losses allegedly incurred as the result of investments in a commodity straddle program on the grounds that the program was composed of sham transactions or, alternatively, that the Taxpayers did not enter...

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