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MOSTOWY v. U.S.

No. 92-5014.

966 F.2d 668 (1992)

Michael J. MOSTOWY and Josephine Mostowy, Plaintiffs-Appellants, v. The UNITED STATES, Defendant-Appellee.

United States Court of Appeals, Federal Circuit.

June 11, 1992.

Attorney(s) appearing for the Case

Neal A. Sanders, Law Offices of Neal A. Sanders, Butler, Pa., argued, for plaintiffs-appellants.

Teresa E. McLaughlin, Atty., Dept. of Justice, Washington, D.C., argued, for defendant-appellee. With her on the brief were James A. Bruton, Acting Asst. Atty. Gen., Gary R. Allen and Ann B. Durney, Attys.

Before NIES, Chief Judge, RICH and ARCHER, Circuit Judges.

PER CURIAM.

The Mostowys appeal the judgment of the United States Claims Court dismissing their suit for failure to state a claim. The appellants seek a refund on their 1988 federal income taxes, based upon an allegedly unlawful disallowance of a capital gains deduction. The Mostowys contend that income from a coal lease on their farmland was entitled to the capital gains preference provided under a "grandfather" clause in the 1986 Tax Reform Act, Pub.L. No. 99-514...

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