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CRST, INC. v. C.I.R.

No. 89-2488.

909 F.2d 1146 (1990)

CRST, INC., Appellant, v. COMMISSIONER OF INTERNAL REVENUE, Appellee.

United States Court of Appeals, Eighth Circuit.

Decided July 26, 1990.

Attorney(s) appearing for the Case

Robert E. Konchar, Cedar Rapids, Iowa, for appellant.

Teresa T. Milton, Washington, D.C., for appellee.

Before McMILLIAN and BEAM, Circuit Judges, and LARSON, Senior District Judge.

BEAM, Circuit Judge.

CRST, Inc. appeals from the decision of the tax court upholding the Commissioner's assessment of deficiencies in CRST's federal income tax payments for the years 1977-1980. The only issue on appeal involves the Commissioner's disallowance of CRST's claim of an abandonment loss under section 165 of the Internal Revenue Code of 1954, as in effect during the relevant tax years. We affirm.

I. BACKGROUND

CRST is an Iowa motor carrier...

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