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PALAHNUK v. C.I.R.

Docket No. 07-0770-ag.

544 F.3d 471 (2008)

Jonathan N. PALAHNUK and Kimberly A. Palahnuk, Petitioners-Appellants, v. COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellee.

United States Court of Appeals, Second Circuit.

Decided: September 29, 2008.

Attorney(s) appearing for the Case

Brian G. Isaacson, Merriam & Isaacson, P.S., Seattle, WA (Don Paul Badgley, Badgley-Mullins Law Group, Seattle, WA, on the brief), for petitioners-appellants.

Nathan J. Hochman (Eileen J. O'Connor, Assistant Attorney General, Richard Farber, and Bridget M. Rowan, on the brief), Tax Division, Department of Justice, Washington, DC, for respondent-appellee.

Before: CABRANES, POOLER, and KATZMANN, Circuit Judges.

PER CURIAM:

On appeal from the United States Tax Court (David Laro, Judge), petitioners Jonathan and Kimberly Palahnuk contend that section 56(d) of the Internal Revenue Code ("I.R.C." or "the Code"), 26 U.S.C. §§ 1 et seq., allows them to fully deduct certain capital losses notwithstanding the limitations on capital loss deductions in I.R.C. §§ 172(c), 172(d), and 1211(b).1 As applied by petitioners,...

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