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GAUDIANO v. C.I.R.

No. 99-1294.

216 F.3d 524 (2000)

Salvador A. GAUDIANO, et al., Petitioners-Appellants, v. COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellee.

United States Court of Appeals, Sixth Circuit.

Decided and Filed June 8, 2000.

Rehearing Denied July 18, 2000.

Attorney(s) appearing for the Case

Nicholas A. Della Volpe, William C. Myers, Jr. (argued and briefed), Kathleen M. Flynn (briefed), Wagner, Myers & Sanger, Knoxville, Tennessee, for Petitioners-Appellants.

Teresa E. McLaughlin (argued and briefed), Edward T. Perelmuter (briefed), U.S. Department of Justice, Appellate Section Tax Division, Washington, D.C., for Respondent-Appellee.

Before: BOGGS and NORRIS, Circuit Judges; NUGENT, District Judge.

OPINION

NUGENT, District Judge.

The Commissioner of Internal Revenue (hereinafter the "Commissioner") assessed tax deficiencies against Salvador A. and Kathleen M. Gaudiano, Randy C. and Kathleen R. Edgemon, Gary D. Asher, and Larry A. Asher (collectively the "Taxpayers") for the year 1993. The Commissioner determined that the Taxpayers had improperly utilized discharge of indebtedness income to increase their bases in the stock

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