1. Home
  2. Browse Decisions
  3. F.2d
  4. 544 F.2d
  5. 544 F.2d 1045 (1976)
 

ESTATE OF FRANKLIN v. C. I. R.

No. 75-3665.

544 F.2d 1045 (1976)

ESTATE of Charles T. FRANKLIN, Deceased, et al., Petitioners-Appellants, v. COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellee.

United States Court of Appeals, Ninth Circuit.

Rehearing and Rehearing Denied February 1, 1977.

Attorney(s) appearing for the Case

William M. Schindler (argued), of Luce, Forward, Hamilton & Scripps, San Diego, Cal., for petitioners-appellants.

Daniel Ross, Atty. (argued), of Tax Div., U. S. Dept. of Justice, Washington, D. C., for respondent-appellee.

Before BARNES, TRASK and SNEED, Circuit Judges.

Rehearing and Rehearing En Banc Denied February 1, 1977.

SNEED, Circuit Judge:

This case involves another effort on the part of the Commissioner to curb the use of real estate tax shelters.1 In this instance he seeks to disallow deductions for the taxpayers' distributive share of losses reported by a limited partnership with respect to its acquisition of a motel and related property. These "losses" have their origin in deductions...

Let's get started

Leagle.com

Welcome to the leading source of independent legal reporting
Sign on now to see your case.
Or view more than 10 million decisions and orders.

  • Updated daily.
  • Uncompromising quality.
  • Complete, Accurate, Current.

Listed below are the cases that are cited in this Featured Case. Click the citation to see the full text of the cited case. Citations are also linked in the body of the Featured Case.

Cited Cases

  • No Cases Found

Listed below are those cases in which this Featured Case is cited. Click on the case name to see the full text of the citing case.

Citing Cases