Carl GOUDAS; Marilyn Goudas, Petitioners-Appellants,
v.
COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellee.
United States Court of Appeals, Sixth Circuit.https://leagle.com/images/logo.png
Argued January 27, 1998.
Decided February 23, 1998.
Attorney(s) appearing for the Case
Frederick N. Widen (argued and briefed), Benjamin J. Ockner (briefed), Kahn, Kleinman, Yanowitz & Arnson, Cleveland, OH, for Petitioners-Appellants.
Stuart L. Brown, Internal Revenue Service, Office of Chief Counsel, Washington, DC, Regina S. Moriarty (argued and briefed), Teresa E. McLaughlin (briefed), U.S. Department of Justice, Appellate Section, Tax Division, Washington, DC, for Respondent-Appellee.
Before: GUY, NELSON, and SUHRHEINRICH, Circuit Judges.
United States Court of Appeals, Sixth Circuit.
OPINION
RALPH B. GUY, Jr., Circuit Judge.
Petitioners, Carl and Marilyn Goudas,1 appeal the decision of the United States Tax Court upholding a $230,158 income tax deficiency. The Commissioner of Internal Revenue (Commissioner) had assessed that amount based on capital gains received by Carl Goudas (Goudas or Taxpayer) from the 1988 sale of a shopping mall. Goudas contended that based on the structure of the transaction, no gains...
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