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ST. CHARLES INV. CO. v. C.I.R.

No. 99-9020.

232 F.3d 773 (2000)

ST. CHARLES INVESTMENT CO., Burton C. Boothby, Tax Matters Person, Petitioners-Appellants, v. COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellee.

United States Court of Appeals, Tenth Circuit.

November 14, 2000.

Attorney(s) appearing for the Case

Darrell D. Hallett (John M. Colvin, with him on the briefs), Chicoine & Hallett, P.S., Seattle, Washington, for Petitioners-Appellants.

Ellen Page DelSole (Gilbert S. Rothenberg, with her on the brief), Attorneys, Tax Division, Department of Justice, Washington, D.C., for Respondent-Appellee.

Before TACHA, McWILLIAMS, and MURPHY, Circuit Judges.

TACHA, Circuit Judge.

The Commissioner of Internal Revenue ("Commissioner") disallowed certain deductions claimed by St. Charles Investment Co., Burton C. Boothby, Tax Matters Person ("St.Charles") after determining that St. Charles had improperly carried forward certain passive activity losses from years in which St. Charles had been a C corporation to the year in which St. Charles became an S corporation. The tax court granted summary judgment in favor of the Commissioner...

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