Theodore W. Van Zelst v. Commissioner of Internal Revenue
Court of Appeals for the Seventh Circuit
1Opinion of the Court
EASTERBROOK, Circuit Judge.
Canada’s Mt. Logan, at 19,524 feet the second tallest peak in North America, and Alaska’s Mt. St. Elias, at 18,008 the fourth, are the crowns of the world’s greatest coastal range of mountains. Six other peaks (Bona, Blackburn, and Sanford in Alaska; Lucania, King, and Steele in the Yukon) top 16,000 feet. Mount Wrangell, at 14,163 feet roughly the size of Mt. Rainier and still growing, vents steam and ash at its summit. Air laden with moisture from the warm Japan Current flowing through the Gulf of Alaska is propelled 15,000 feet upward by this rocky front, losing…
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