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SCHIFF v. U.S.

No. 90-5677.

942 F.2d 348 (1991)

Peter SCHIFF, Plaintiff-Appellant, v. UNITED STATES of America, Defendant-Appellee.

United States Court of Appeals, Sixth Circuit.

Decided August 15, 1991.

Rehearing and Rehearing Denied October 1, 1991.

Attorney(s) appearing for the Case

Eugene Jared, Madewell & Jared, Cookeville, Tenn., John W. Nelley, Jr. (argued), Lesa H. Skoney (argued), Charles C. Allen, Nashville, Tenn., for plaintiff-appellant.

Joe B. Brown, U.S. Atty., Nashville, Tenn., Gary R. Allen, Acting Chief, Richard Farber, Sally Schornstheimer, Jordan L. Glickstein (argued), U.S. Dept. of Justice, Appellate Section Tax Div., Carl Q. Carter, U.S. Dept. of Justice, Tax Div., Washington, D.C., for defendant-appellee.

Before KRUPANSKY and BOGGS, Circuit Judges; and COHN, District Judge.

Rehearing and Rehearing En Banc Denied October 1, 1991.

I.

COHN, District Judge.

This is an income tax case. Plaintiff, Peter Schiff (Schiff), appeals from a judgment which effectively denied him an investment tax credit (ITC) under § 46(e)(3)(B) of the Internal Revenue Code (Code), 26 U.S.C. § 46(e)(3)(B), on an aircraft which he leased to his 90% owned corporation. For the reasons which follow, we AFFIRM the judgment of the District Court...

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