BRUCE v. UNITED STATES

Nos. 84-2154, 84-2610.

759 F.2d 755 (1985)

David H. BRUCE, Plaintiff-Appellant, v. UNITED STATES of America, Defendant-Appellee.

United States Court of Appeals, Ninth Circuit.

Decided May 3, 1985.


Attorney(s) appearing for the Case

Dolly Ares, San Jose, Cal., for plaintiff-appellant.

Gary Allen, Washington, D.C., for defendant-appellee.

Before HUG, SCHROEDER and HALL, Circuit Judges.


CYNTHIA HOLCOMB HALL, Circuit Judge:

Plaintiff Dr. David H. Bruce (Dr. Bruce) appeals the dismissal of his action seeking a tax refund. We affirm.

I. FACTS.

Dr. Bruce invested $10,000 in Duncan Properties on the advice of his tax shelter attorney Harry Margolis (Margolis). Dr. Bruce subsequently claimed a tax deduction for his share of partnership losses incurred by Duncan Properties in 1977. The Internal Revenue Service (IRS) disallowed the deduction...

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