Court of Appeals for the Sixth Circuit December 12, 1983, 82-1779 (Robert J. Nicolazzi and Judith M. Nicolazzi v. Commissioner of Internal Revenue)

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PER CURIAM.

The taxpayers appeal from a decision of the United States Tax Court denying them a loss deduction pursuant to Internal Revenue Code § 165(a) for a service fee paid to Melbourne Concept, Inc. for the acquisition of federal oil and gas leases in 1976.