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COPELAND v. C.I.R.

Nos. 01-60068, 01-60069.

290 F.3d 326 (2002)

Alvin C. COPELAND, Petitioner-Appellant, v. COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellee. Patty K. Copeland, also known as Patty K. White, Petitioner-Appellant, v. Commissioner of Internal Revenue, Respondent-Appellee.

United States Court of Appeals, Fifth Circuit.

May 13, 2002.

Attorney(s) appearing for the Case

J. Grant Coleman (argued), Len R. Brignac, King, LeBlanc & Bland, New Orleans, LA, for Alvin and Patty Copeland.

Kenneth W. Rosenberg (argued), U.S. Dept. of Justice, Tax Div., Eileen J. O'Connor, Asst. Atty. Gen., U.S. Dept. of Justice, Charles Casazza, Clerk, U.S. Tax Court, Richard W. Skillman, Internal Revenue Service, Washington, DC, for C.I.R.

Thomas E. Redding (argued), Sallie W. Gladney, Teresa Jean Womack, Redding & Associates, Houston, TX, for Cummings, Amicus Curiae.

Before JONES, WIENER, and PARKER, Circuit Judges.

WIENER, Circuit Judge:

Petitioners-Appellants Alvin C. Copeland and Patty K. Copeland, also known as Patty K. White (collectively, "Taxpayers") appeal the Tax Court's grant of partial summary judgment to the Commissioner of Internal Revenue ("Commissioner") and the Tax Court's denial of their motion for summary judgment. We conclude that the Tax Court properly denied the Taxpayers' deduction under 26 U.S.C. § 165 ("I.R.C. § 165") for their initial investments...

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