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HOLIDAY VILLAGE SHOPPING CENTER v. UNITED STATES

Appeal No. 84-1492.

773 F.2d 276 (1985)

HOLIDAY VILLAGE SHOPPING CENTER, etc., Appellant, v. The UNITED STATES, Appellee.

United States Court of Appeals, Federal Circuit.

September 5, 1985.

Attorney(s) appearing for the Case

J. Gordon Hansen, of Hansen, Jones, Maycock & Leta, Salt Lake City, Utah, argued for appellant.

Kenneth Greene, of the Dept. of Justice, Washington, D.C., argued for appellee. With him on the brief were Glenn L. Archer, Jr., Asst. Atty. Gen., Michael L. Paup and Jonathan S. Cohen, Dept. of Justice, Washington, D.C.

Before FRIEDMAN, NIES, and NEWMAN, Circuit Judges.

FRIEDMAN, Circuit Judge.

This is an appeal from a judgment of the United States Claims Court 5 Cl.Ct. 566, dismissing the appellant's complaint for a tax refund. The appellant corporation had a 99 percent interest as a limited partner in a partnership that held real property on which it took accelerated depreciation that exceeded the straight line amount. As a result, the partnership had operating losses, which the corporation (as a partner) used to reduce its income...

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