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ECHOLS v. C.I.R.

No. 90-4231.

950 F.2d 209 (1991)

John C. ECHOLS and Deanna O. Echols, Petitioners-Appellants, v. COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellee.

United States Court of Appeals, Fifth Circuit.

December 20, 1991.

Attorney(s) appearing for the Case

Bruce Locke, Shelley Cashion, Chamberlain, Hrdlicka, Houston, Tex., for petitioners-appellants.

Abraham N. M. Shashy, Jr., Chief Counsel, IRS, Doris D. Coles, Gary R. Allen, Chief, Charles Bricken, Shirley D. Peterson, Asst. Atty. Gen., Tax Div., U.S. Dept. of Justice, Washington, D.C., for respondent-appellee.

Before GARWOOD and WIENER, Circuit Judges, and VELA, District Judge.

PER CURIAM:

IT IS ORDERED that the Petition for Rehearing filed by Respondent-Appellee (Commissioner) in the above entitled and numbered cause be and the same is hereby DENIED.

In his Petition for Rehearing, the Commissioner states that "at this juncture" he does not ask for reconsideration and reversal of our decision to the extent we held that the taxpayers were entitled to a loss deduction under Code § 165(a) on the determination that taxpayers abandoned...

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