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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...

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