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.

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Case: 12-1201 Document: 006111491811 Filed: 11/07/2012 Page: 1 UNITED STATES COURT OF APPEALS FOR THE SIXTH CIRCUIT 100 EAST FIFTH STREET, ROOM 540 POTTER STEWART U.S. COURTHOUSE CINCINNATI, OHIO 45202-3988 Deborah S. Hunt Clerk Tel. (513) 564-7000 www.ca6.uscourts.gov Filed: November 07, 2012 Ms. Marion E.M. Erickson U.S. Department of Justice Tax Division, Appellate Section P.O. Box 502 Washington, DC 20044 Ms. Dianne F. Marx Sebaly, Shillito & Dyer 40 N. Main Street Suite 1900 Kettering Tower Dayton, OH 45423 Re: Case No. 12-1201, David Alioto, et al v. CIR Originating Case No. : 11312-09 Dear Counsel, The court today announced its decision in the above-styled case. Enclosed is a copy of the court's opinion together with the judgment which has been entered in conformity with Rule 36, Federal Rules of Appellate Procedure. Yours very truly, Deborah S. Hunt, Clerk Cathryn Lovely Deputy Clerk cc: Mr. Robert R. DiTrolio Enclosures Mandate to issue.

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