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RAPHAN v. UNITED STATES

Appeal No. 84-783.

759 F.2d 879 (1985)

Benjamin RAPHAN and Myrna Raphan, Appellees, v. The UNITED STATES, Appellant.

United States Court of Appeals, Federal Circuit.

April 4, 1985.

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.

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...

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