BLITZER v. UNITED STATES

No. 426-76.

684 F.2d 874 (1982)

Arnold R. and Marion R. BLITZER v. The UNITED STATES.

United States Court of Claims.

July 14, 1982.


Attorney(s) appearing for the Case

Bruce S. Lane, Washington, D. C., attorney of record, for plaintiffs. Jack M. Feder, Barbara Sarshik, Lane & Edson, Washington, D. C., Ronald L. Rosenfield, and Spero & Rosenfield Co., Cleveland, Ohio, of counsel.

Bruce W. Reynolds, Washington, D. C., with whom was Asst. Atty. Gen. Glenn L. Archer, Jr., Washington, D. C., for defendant. Theodore D. Peyser, Jr., Donald H. Olson and Micheal G. Lichtenberg, Washington, D. C., of counsel.

Ralph A. Muoio, Washington, D. C., attorney of record, for amicus curiae Touche Ross & Co. Leon E. Irish, Albert G. Lauber, Jr., Daniel N. Shaviro, Caplin & Drysdale, Washington, D. C., Jeffrey H. Miro, Martin L. Katz and Miro, Miro & Weiner, Bloomfield Hills, Mich., of counsel.

William C. Gifford, Washington, D. C., attorney of record, for amici curiae The National Housing Partnership and The National Corp. for Housing Partnerships. F. David Lake, Jr., Gary A. Herrmann, and Wilmer, Cutler & Pickering, Washington, D. C., of counsel.

D. Barton Doyle, Washington, D. C., attorney of record for amicus curiae National Ass'n of Home Builders. Gus Bauman and Nancy H. Liebermann, Washington, D. C., of counsel.

Edward J. Sack, New York City, attorney of record for amicus curiae International Council of Shopping Centers. Stephanie McEvily, New York City, of counsel.

William D. North, Chicago, Ill., attorney of record, for amicus curiae The National Ass'n of Realtors. John R. Linton, Laurene K. Janik and Arthur R. Weiss, Chicago, Ill., of counsel.

Before COWEN, Senior Judge, and DAVIS and NICHOLS, Judges.


OPINION

PER CURIAM:*

In this suit for refund of 1973 income taxes, plaintiffs seek to deduct Arnold Blitzer's distributive share of the reported losses for that year of a real estate partnership, Terrace Investors, Ltd., in which he was a limited partner, while defendant denies that the partnership actually suffered the losses claimed for that year. The case was tried before Trial Judge Miller.

The partnership constructed...

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