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FLOOD v. U.S.

No. 93-35429.

33 F.3d 1174 (1994)

James J. FLOOD; Joan L. Flood, Plaintiffs-Appellees, v. UNITED STATES of America, Defendant-Appellant.

United States Court of Appeals, Ninth Circuit.

Decided August 31, 1994.

Attorney(s) appearing for the Case

Gilbert S. Rothenberg, Tax Div., U.S. Dept. of Justice, Washington, DC, for defendant-appellant.

John D. Hollinrake, Jr., Bogle & Gates, Seattle, WA, for plaintiffs-appellees.

Before: PREGERSON, CANBY, and BOOCHEVER, Circuit Judges.

PREGERSON, Circuit Judge:

The United States appeals from the decision of the district court granting summary judgment in favor of James and Joan Flood in their claim for an income tax refund. The sole issue before us is whether the amount of investment interest that could be carried forward under § 163(d) of the Internal Revenue Code in effect between 1983 and 1986,1 26 U.S.C. § 163(d), was limited by the taxpayer's taxable income...

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