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PLANTE v. C.I.R.

No. 98-8298.

168 F.3d 1279 (1999)

Robert R. PLANTE and Mary B. Plante, Petitioners-Appellants, v. COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellee.

United States Court of Appeals, Eleventh Circuit.

March 5, 1999.

Attorney(s) appearing for the Case

James H. Moore, Edgar W. Duskin, Jr., Albany, GA, Thomas A. Lawler, Parkersbur, LA, for Petitioners-Appellants.

Carol A. Barthel, Teresa E. McLaughlin, Asst. Atty. Gens., Tax Div., Dept. of Justice, Washington, DC, for Respondent-Appellee.

Before EDMONDSON and BLACK, Circuit Judges, and RESTANI, Judge.

PER CURIAM:

Taxpayers, Robert Plante and Mary Plante, appeal the tax court's decision that they are not entitled to a business bad-debt deduction for 1991 and the associated carryover losses to later years. We see no reversible error and affirm.

BACKGROUND

In 1987, Robert Plante (Plante) purchased a marina. He then transferred all of the marina's assets to Boating Center of Baltimore, Inc. (BCBI...

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