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BROWN v. U.S.

Nos. 90-1539, 90-1795.

976 F.2d 1104 (1992)

Claude P. BROWN and Grace W. Brown, Plaintiffs-Appellants, v. UNITED STATES of America, Defendant-Appellee.

United States Court of Appeals, Seventh Circuit.

Decided October 8, 1992.

Attorney(s) appearing for the Case

Robert I. White (argued), Carla P. Dykes, Lawrence Sherlock, Shelley Cashion, Chamberlain, Hrdlicka, White, Johnson & Williams, Houston, Tex., for plaintiffs-appellants.

Gary R. Allen, David E. Carmack, Steven W. Parks, Edward T. Perelmuter (argued), Dept. of Justice, Tax Div., Appellate Section, Seth G. Heald, Dept. of Justice, Tax Div., Washington, D.C., for defendant-appellee.

Before CUDAHY and MANION, Circuit Judges, and GIBSON, Senior Circuit Judge.

CUDAHY, Circuit Judge.

The district court granted summary judgment in favor of the government on Claude P. Brown's tax refund claim, concluding that Brown had failed to adduce sufficient evidence of bona fide losses during the year in question, 1984. We reverse and remand.

I.

In October 1981 Claude P. Brown1 opened a trading account with the Houston, Texas office of ContiCommodity Services, Inc. (Conti). In 1982 Brown...

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