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PLEDGER v. U.S.

Nos. 99-4254, 99-4276.

236 F.3d 315 (2000)

Stephen Pledger; Marcia G. Pledger, Plaintiffs-Appellants, v. UNITED STATES of America, Defendant-Appellee.

United States Court of Appeals, Sixth Circuit.

Decided and Filed: December 29, 2000.

Attorney(s) appearing for the Case

ARGUED: James H. Stethem (argued and briefed), Rosenberg, Herfel, Stethem & Bender, James V. Magee, Jr., Cincinnati, OH, for Appellants.

Marion E.M. Erickson, (argued and briefed), Bruce R. Ellisen (briefed), Joan I. Oppenheimer, U.S. Department of Justice, Appellate Section, Washington, DC, for Appellee.

Before GUY and MOORE, Circuit Judges; DOWD, District Judge.

Pursuant to Sixth Circuit Rule 206

OPINION

KAREN NELSON MOORE, Circuit Judge.

This case involves the question of whether individual taxpayers were "at risk," as defined in 26 U.S.C. § 465(b), with regard to a three-party sale-leaseback transaction between a parent company and two of its subsidiaries and could therefore deduct losses from an investment in a trust formed by one of the subsidiaries. In the tax years ending in 1985, 1986, 1987,...

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