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VAN ROEKEL v. C.I.R.

No. 89-4562.

905 F.2d 80 (1990)

Carl W. VAN ROEKEL, Petitioner-Appellant, v. COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellee.

United States Court of Appeals, Fifth Circuit.

July 6, 1990.

Attorney(s) appearing for the Case

Thomas C. Durham and Edward C. Rustigan, Mayer, Brown & Platt, Chicago, Ill., for petitioner-appellant.

Robert L. Baker, Gary R. Allen, William S. Estabrook, and Shirley D. Peterson, Asst. Attys. Gen., Tax Div., Dept. of Justice, and Peter K. Scott, Acting Chief Counsel I.R.S., Washington, D.C., for respondent-appellee.

Before GOLDBERG, REAVLEY and HIGGINBOTHAM, Circuit Judges.

PER CURIAM:

Carl Van Roekel asks us to review the tax court's interpretation of the "at risk" rules of 26 U.S.C. section 465 as applied to a computer leasing investment. Specifically, Van Roekel asserts that the tax court erred in holding that he was "protected against loss" within the meaning of section 465(b)(4) and thus was not at risk with respect to his liability on a promissory note. Van Roekel also challenges the court's holding that the position taken with...

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