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HORN v. C.I.R.

Nos. 91-1201, 91-1359.

968 F.2d 1229 (1992)

Terence J. HORN and Jean Horn, Appellants, v. COMMISSIONER OF INTERNAL REVENUE, Appellee. COMMISSIONER OF INTERNAL REVENUE, Appellant, v. Terence J. HORN and Jean Horn, Appellees.

United States Court of Appeals, District of Columbia Circuit.

Decided June 26, 1992.

Attorney(s) appearing for the Case

Elias Rosenzweig, with whom Stanley Klein and Michael Weitzner, New York City, were on the brief, for appellants in No. 91-1201 and appellees in No. 91-1359.

Kimberly S. Stanley, Attorney, Dept. of Justice, with whom Shirley D. Peterson, Asst. Atty. Gen., and Gary R. Allen and Kenneth L. Greene, Attorneys, Dept. of Justice, Washington, D.C., were on the brief, for appellee in No. 91-1201 and appellant in No. 91-1359.

Before: EDWARDS, BUCKLEY and SENTELLE, Circuit Judges.

Opinion for the Court filed by Circuit Judge HARRY T. EDWARDS.

HARRY T. EDWARDS, Circuit Judge:

In this case, we are called upon to decide whether Congress intended to authorize a deduction for losses incurred by certain taxpayers who engaged in transactions of a type designed to secure tax benefits while avoiding any economic risk. More specifically, we must decide whether section 108 of the Tax Reform Act of 1984, as amended, permits commodities dealers...

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