David Alioto, et al v. CIR

Filing

OPINION and JUDGMENT filed : The judgment of the United States Tax Court in favor of the Commissioner's denial of the Aliotos' claimed loss deductions is AFFIRMED. Decision for publication. Karen Nelson Moore (AUTHORING) and Deborah L. Cook, Circuit Judges; and William O. Bertelsman, U.S. District Judge for the Eastern District of Kentucky, sitting by designation.

Case: 12-1201

Document: 006111491804

Filed: 11/07/2012

Page: 1

UNITED STATES COURT OF APPEALS
FOR THE SIXTH CIRCUIT

FILED

No. 12-1201
DAVID S. ALIOTO; MELANIE S. ALIOTO,
Petitioners - Appellants,

Nov 07, 2012
DEBORAH S. HUNT, Clerk

v.
COMMISSIONER OF INTERNAL REVENUE,
Respondent - Appellee.
Before: MOORE and COOK, Circuit Judges; BERTELSMAN, District Judge.
JUDGMENT
On Appeal from the United States Tax Court.
THIS CAUSE was heard on the record from the United States Tax Court and was
submitted on the briefs without oral argument.
IN CONSIDERATION WHEREOF, it is ORDERED that the judgment of the
United States Tax Court in favor of the Commissioner’s denial of the Aliotos’ claimed
loss deductions is AFFIRMED.
ENTERED BY ORDER OF THE COURT

Deborah S. Hunt, Clerk