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ALLBRITTON v. C.I.R.

No. 94-40277 Summary Calendar.

37 F.3d 183 (1994)

Joe L. & Barbara B. ALLBRITTON, Petitioners-Appellees, v. COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellant.

United States Court of Appeals, Fifth Circuit.

October 25, 1994.

Attorney(s) appearing for the Case

Gary R. Allen, Chief, Teresa T. Milton, Gilbert S. Rothenberg, Appellate Section, Tax Div., Dept. of Justice, David L. Jordan, Acting Chief Counsel, I.R.S., Loretta Argrett, Asst. Atty. Gen., Dept. of Justice, Washington, DC, for appellant.

Charles W. Hall, John R. Allender, Ronald W. Adzgery, Fulrright & Jaworski, Houston, TX, Keith A. Jones, Washington, DC, for appellees.

Before DUHÉ, WIENER, and STEWART, Circuit Judges.

PER CURIAM:

In this appeal from the Tax Court's grant of plaintiffs-appellees' motion for summary judgment, the defendant-appellant Commissioner of Internal Revenue (Commissioner) asserts error in the court's determination that Section 163(d)(2) of the Internal Revenue Code permits a taxpayer to carry over and deduct investment interest expense in excess of taxable income. We review this question of law de novo.1

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