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BRYANT v. C.I.R.

No. 90-1439.

928 F.2d 745 (1991)

Jonas R. BRYANT, Carmen L. Bryant, Petitioners-Appellants, v. COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellee.

United States Court of Appeals, Sixth Circuit.

Decided March 22, 1991.

Attorney(s) appearing for the Case

Marvin L. Martin, Burgess L. Doan (argued), Cohen, Todd, Kite & Stanford, Cincinnti, Ohio, for petitioners-appellants.

Abraham N.M. Shashy, Jr., Chief Counsel, I.R.S., Office of Chief Counsel, Gary R. Allen, Acting Chief, Jonathan S. Cohen, Joan I. Oppenheimer, Howard M. Soloman (argued), U.S. Dept. of Justice, Appellate Section Tax Div., Washington, D.C., for respondent-appellee.

Before MARTIN and NELSON, Circuit Judges, and PECK, Senior Circuit Judge.

JOHN W. PECK, Senior Circuit Judge.

Taxpayers Jonas and Carmen Bryant appeal from a judgment of the Tax Court finding deficiencies in income tax for calendar years 1979 and 1982.1 These deficiencies resulted from the Tax Court's finding that (1) the taxpayer could not deduct certain funds expended in 1979 for development of the Austin Silver Mine because the funds were the proceeds of a promissory note for which he was not at risk of real...

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