COOK v. C.I.R.

No. 89-70136.

941 F.2d 734 (1991)

David COOK, Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent.

United States Court of Appeals, Ninth Circuit.

Memorandum April 22, 1991.

Order and Opinion August 12, 1991.

Certiorari Denied October 7, 1991.


Attorney(s) appearing for the Case

Eric R. Fox, Ivins, Phillips & Barker, Washington, D.C., for petitioner.

Kenneth L. Greene, Tax Div., U.S. Dept. of Justice, Washington, D.C., for respondent.

Before BEEZER and KOZINSKI, Circuit Judges, and KLEINFELD, District Judge.


Certiorari Denied October 7, 1991. See 112 S.Ct. 172.

ORDER

The memorandum disposition filed April 22, 1991, 931 F.2d 59, (9th Cir.) is, as revised, redesignated as an authored opinion by Judge Kleinfeld.

OPINION

KLEINFELD, District Judge:

The central issue in this appeal is whether a commodities dealer could deduct losses on the first leg of a pre-1982 straddle, where the straddle was...

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