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EMERSHAW v. C.I.R.

No. 90-2055.

949 F.2d 841 (1991)

George J. EMERSHAW and Virginia D. Emershaw, Petitioners-Appellees, v. COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellant.

United States Court of Appeals, Sixth Circuit.

Decided November 20, 1991.

Rehearing and Rehearing Denied February 5, 1992.

Attorney(s) appearing for the Case

Marc Dennis Teitelbaum, Richard P. Swanson (argued and briefed), Spengler, Carlson & Gubar, New York City, for petitioners-appellees.

Abraham N.M. Shashy, Jr., Chief Counsel, I.R.S., Office of Chief Counsel, Gary R. Allen, Acting Chief (briefed), Richard Farber, David M. Moore, Shirley D. Peterson, Brian C. Griffin (argued), Francis M. Allegra, U.S. Dept. of Justice Appellate Section Tax Div., Washington, D.C., for respondent-appellant.

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

Rehearing and Rehearing En Banc Denied February 5, 1992.

BOGGS, Circuit Judge.

George J. and Virginia D. Emershaw (the Emershaws), husband and wife, are partners in Leasing Equipment Associates-83 (LEA), a limited partnership organized for the purpose of purchasing and leasing computers and peripheral equipment. In 1983 and 1984, LEA suffered losses in the approximate amounts of $445,000 and $792,000, respectively. The Emershaws reported $37,801 and $66,654...

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