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KEEFE v. C.I.R.

Nos. 18-2357-ag August Term, 2019 18-2594-ag.

966 F.3d 107 (2020)

David KEEFE, Candace Keefe, Petitioners-Appellants, v. COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellee.

United States Court of Appeals, Second Circuit.

Decided: July 17, 2020.

Attorney(s) appearing for the Case

Joseph A. Lipari , Roberts & Holland LLP, New York, NY ( Vivek Chandrasekhar , on the brief), for Petitioners-Appellants.

Sherra Wong , Attorney, Tax Division, Department of Justice ( Teresa E. McLaughlin , on the brief), for Richard E. Zuckerman , Principal Deputy Assistant Attorney General, Washington, D.C., for Respondent-Appellee.

Before: Kearse, Walker, and Livingston, Circuit Judges.

Petitioners David and Candace Keefe appeal from a decision of the United States Tax Court (Marvel, J.) concluding that petitioners held Wrentham House, a historic mansion in Newport, Rhode Island, as a capital asset eligible for capital loss deduction rather than as "real property used in [a taxpayer's...

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