KASHIWA, Circuit Judge.
Taxpayer, a former partner in Peppertree Apartments III, Ltd., appeals from a judgment of the Claims Court denying him a refund for $11,752.40 in income taxes paid for the years 1976 and 1977, 3 Cl.Ct. 316 (1984). The Claims Court held that Peppertree Apartments III, Co. (the corporation) was the owner of an apartment complex for federal tax purposes, and therefore, that certain losses generated by the property were attributable to the corporation...
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