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OGIONY v. C. I. R.

Nos. 504-508, Dockets 79-4147, 79-4149, 79-4151, 79-4153, 79-4155.

617 F.2d 14 (1980)

John and Norma OGIONY, John J. and Gloria Nasca, Joseph M. and Nancy Nasca, Edward L. and Ruth M. Ogiony, Peter Santin and Enis Santin, Petitioners-Appellants, v. COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellee.

United States Court of Appeals, Second Circuit.

Decided February 22, 1980.

Attorney(s) appearing for the Case

Ralph J. Gregg, Buffalo, N.Y. (George M. Zimmermann, Philip John Szabla, Albrecht, Maguire, Heffern & Gregg, P. C., Buffalo, N.Y., of counsel), for petitioners-appellants.

Robert T. Duffy, Washington, D.C. (M. Carr Ferguson, Asst. Atty. Gen., Gilbert E. Andrews, Jay W. Miller, Tax Div., Dept. of Justice, Washington, D.C., of counsel), for respondent-appellee.

Before MULLIGAN, OAKES and GURFEIN, Circuit Judges.

MULLIGAN, Circuit Judge:

This is an appeal from a decision of the Tax Court, Cynthia Hall, Judge, 38 T.C.M. 358 (1979). The facts, most of which were stipulated by the parties, are set forth in detail in Judge Hall's opinion. For the purposes of this appeal, they may be summarized as follows.

Appellants1 or their wholly-owned corporations formed two partnerships, P. Santin, J. & E. Ogiony, A. Stangl—Joint Venture in...

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