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CANNON v. C.I.R.

No. 90-9017.

949 F.2d 345 (1991)

Charla Gates CANNON, Petitioner-Appellant, v. COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellee.

United States Court of Appeals, Tenth Circuit.

Rehearing Denied January 13, 1992.

Attorney(s) appearing for the Case

Towner Leeper of Leeper & Leeper, El Paso, Tex. (Arthur Bosworth, Denver, Colo. with him on the brief), for petitioner-appellant.

Sally J. Schornstheimer of the U.S. Dept. of Justice, Tax Div., Washington, D.C. (Gary R. Allen, Richard Farber, and Shirley D. Peterson with her on the brief), for respondent-appellee.

Before MOORE and EBEL, Circuit Judges, and ANDERSON, District Judge.

EBEL, Circuit Judge.

This case concerns a taxpayer who became involved in an unprofitable mining venture and deducted her distributive share of certain partnership losses on her income tax returns. The Commissioner of Internal Revenue disallowed these deductions, and the Tax Court upheld the Commissioner's determinations. The taxpayer appeals, raising two issues. First, did the Tax Court correctly resolve the case on a theory not considered by either party, namely...

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