1. Home
  2. Browse Decisions
  3. F.2d
  4. 951 F.2d
  5. 951 F.2d 288 (1991)
 

MICHELSON v. C.I.R.

No. 90-9020.

951 F.2d 288 (1991)

Douglas J. MICHELSON, Petitioner-Appellant, v. COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellee.

United States Court of Appeals, Tenth Circuit.

December 18, 1991.

Attorney(s) appearing for the Case

Matthew E. Cohen and Roy A. Anuskewicz, Jr., Albuquerque, N.M., on the briefs, for petitioner-appellant.

Shirley D. Peterson, Asst. Atty. Gen., and Gary R. Allen, Kenneth L. Greene, and Steven W. Parks, Dept. of Justice, Washington, D.C., on the brief, for respondent-appellee.

Before MCKAY, Chief Judge, and BARRETT and BRORBY, Circuit Judges.

BRORBY, Circuit Judge.

Mr. Michelson appeals from the decisions of the United States Tax Court entered July 26, 1990, determining deficiencies in his federal income tax for the years 1976-81. We affirm those decisions.

The issues in this case derive from the financial losses Mr. Michelson sustained as a result of his transactions involving metal futures (primarily silver) on various commodity exchanges. Characterization of Mr. Michelson's losses was the principal...

Let's get started

Leagle.com

Welcome to the leading source of independent legal reporting
Sign on now to see your case.
Or view more than 10 million decisions and orders.

  • Updated daily.
  • Uncompromising quality.
  • Complete, Accurate, Current.

Listed below are the cases that are cited in this Featured Case. Click the citation to see the full text of the cited case. Citations are also linked in the body of the Featured Case.

Cited Cases

  • No Cases Found

Listed below are those cases in which this Featured Case is cited. Click on the case name to see the full text of the citing case.

Citing Cases