GORDON v. C.I.R.

Nos. 84-1598, 84-1674.

766 F.2d 293 (1985)

Irwin GORDON & Felice S. Gordon, et al., Petitioners-Appellants, v. COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellee. Samuel MILLER and Rose Miller, Petitioners-Appellants, v. COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellee.

United States Court of Appeals, Seventh Circuit.

Decided June 24, 1985.


Attorney(s) appearing for the Case

Stuart D. Perlman, Chicago, Ill., for petitioners-appellants.

George L. Hastings, Jr., Dept. of Justice, Tax Div., Washington, D.C., for respondent-appellee.

Before BAUER, CUDAHY and FLAUM, Circuit Judges.


CUDAHY, Circuit Judge.

These appeals require us to determine whether the Tax Court was correct in sustaining the Commissioner's determinations of deficiencies in the taxpayers' federal income tax returns. The Tax Court held that the taxpayers were not entitled to any deduction for their flow-through share of the depreciation of a motion picture owned by a limited partnership in which the taxpayers had invested, because the partnership itself was not entitled to any...

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