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GITLITZ v. C.I.R.

Nos. 98-9009, 98-9010.

182 F.3d 1143 (1999)

David A. GITLITZ; Louise A. Gitlitz, Petitioners-Appellants, v. COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellee. and Philip D. Winn; Eleanor G. Winn, Petitioners-Appellants, v. Commissioner of Internal Revenue, Respondent-Appellee.

United States Court of Appeals, Tenth Circuit.

July 6, 1999.

Attorney(s) appearing for the Case

Darrell D. Hallett (John M. Colvin with him on the brief), Chicoine & Hallett, P.S., Seattle, Washington, for the appellants.

Edward T. Perelmuter (Loretta C. Argrett, Assistant Attorney General, and Teresa E. McLaughlin with him on the brief), of the Tax Division, Department of Justice, Washington, D.C., for the appellee.

Before TACHA, MAGILL, and BRISCOE, Circuit Judges.

BRISCOE, Circuit Judge.

The Commissioner of Internal Revenue assessed tax deficiencies against David and Louise Gitlitz and Philip and Eleanor Winn after determining the taxpayers improperly utilized excluded discharge of indebtedness income to adjust their subchapter S corporate bases. The United States Tax Court upheld the Commissioner's deficiency determinations and taxpayers now appeal. We exercise jurisdiction pursuant to 26 U.S.C. § 7482(a)(1) and affirm...

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