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WOLFF v. C.I.R.

Docket No. 97-4273.

148 F.3d 186 (1998)

Jonathan P. WOLFF and Margaret A. Wolff, Petitioners-Appellants, v. COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellee.

United States Court of Appeals, Second Circuit.

Decided June 30, 1998.

Attorney(s) appearing for the Case

Herbert Stoller, Curtis, Mallet-Prevost, Colt & Mosle, New York City, for Petitioners-Appellants.

Joan I. Oppenheimer, Tax Division, Appellate Section, U.S. Department of Justice, Washington, DC (Loretta C. Argett, and Kenneth L. Green, of counsel) for Respondent-Appellee.

Before: MESKILL, KEARSE, Circuit Judges, and TELESCA, District Judge.

TELESCA, District Judge:

INTRODUCTION

Appellants, Jonathan and Margaret Wolff (the "taxpayers"), appeal from a decision of the United States Tax Court, Honorable Steven J. Swift, determining taxpayers' joint income tax liabilities for the years 1979, 1980, and 1981. In a reviewed opinion, fourteen of the fifteen Tax Court judges agreed that certain losses which resulted from the cancellation of forward contracts by Holly Trading Associates ("Holly...

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