Attorney(s) appearing for the Case
Farley P. Katz, Dept. of Justice, Washington, D.C., argued for appellant. With him on the brief were Glenn L. Archer, Jr., Asst. Atty. Gen., Michael L. Paup and Ann Belanger Durney, Washington, D.C.
Ralph A. Muoio, Caplin & Drysdale, Chartered, Washington, D.C., argued for appellees. With him on the brief was Jeffrey S. Lehman, Washington, D.C.
Before FRIEDMAN, KASHIWA and MILLER, Circuit Judges.
United States Court of Appeals, Federal Circuit.
KASHIWA, Circuit Judge.
Appeal from a judgment of the United States Claims Court, 3 Cl.Ct. 457 (1984), holding that: (1) James Buchanan Corporation (JBC) was the agent of Buchanan Apartment Associates (Associates) and Benjamin and Myrna Raphan (Raphan) as partners of Associates are entitled to the tax benefit of losses for 1970 and 1971, and (2) no general partner of Associates had personal liability under a construction loan and therefore each of the partners, including...
NEVER MISS A DECISION. START YOUR SUBSCRIPTION.
Uncompromising quality. Enduring impact.
Your support ensures a bright future for independent legal reporting.
As you are aware we have offered this as a free subscription over the past years and we have now made it a paid service.Look forward to your continued patronage.