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ABRAMS v. C.I.R.

No. 85-1966.

787 F.2d 939 (1986)

Richard L. ABRAMS, Wesley A. Aikens, Fred W. Aldrich, John J. Alford, Park O. Ames, Joseph C. Anderson, Theo V. Anderson, V.R. Barnhouse, Jr., James L. Baumdel, Alfredo J. Bayardo, William L. Becker, Jeremiah Benzvi, Don Bilsborough, Leo D. Borin, Andres Borruel, Robert G. Brown, Paul C. Campbell, Fred J. Canizales, Jay F. Cano, Kent Carper, Kishore Chokshi, Gordon W. Clancy, Julian R. Coles, Norman C. Cross, Jr., James W. Deggendorf, John C. Dolson, Steven E. Donley, J.G. Edsall, Robert E. Elms, Jr., Anthony C. Ernest, George P. Foster, Clinton R. Fuhrmann, Wayne L. Garden, R.A. Gaska, John A. Gauthier, Steven P. and Tracey Gesiriech, Eric J. Gobler, John F. Gray, Julius Griffin, Thomas Hardin, Paul E. Harris, R.W.E. Harrison, Jr., Henry K. Hasserjian, Joseph S. Howard, Isaac-Foster Insurance Agency, Randal L. Jackson, Jeff A. Johnson, Jay Jurkowitz, Robert A. Kemmerer, Susan B. Kennedy, Clement Lambert, Peter B. Lambert, Terry L. Lesley, Rodrick K. Leung, Carl E. Lindstrom, Charles H. Logan, Nicholas D. Mamalis, Richard L. Marks, Richard T. McAller, Arthur McDonough, Robert L. McLeroy, Mikhan, Inc., Carroll G. Miller, Stephen K. Mills, Henry H. Modrak, Richard J. Moore, Dona A. Nafziger, R. Wayne Neal, Richard L. Neal, Dennis L. Nichols, Kenneth W. Nyborg, Lewis L. Patrick, Ken Peet, Darol O. Petersen, Fred L. Picklesimer, Jon H. Purberry, Richard D. Raines, William W. Ramsey, Dean D. Reavie, William R. Reid, Michael J. Renfro, Rickie R. Richey, David G. Ritchie, James Ritchie, R. Clio Robertson, Russell D. Robinson, John P. Shirley, H.R. Slack, Kirk M. Smith, Thomas L. Smith, James Sobba, Robert E. Spann, W.M. Spector, W.L. Storey, James M. Stokes, Stringham Lumber Co., Denise C. Suek, Paul D. Swanson, Everett F. Telljohann, James P. Thies, Allan W. Thompson, William F. Trackler, James Melvin Treese, Ivan Van Dyke, Stephen F. Welsh, John J. Wendling, Ray Wicker, and Lawrence M. Zolot, Plaintiffs, and Telford S. Eggleston, Jr., James B. Embree, and Dwaine E. Getz, Appellants, v. COMMISSIONER OF INTERNAL REVENUE, Appellee.

United States Court of Appeals, Fourth Circuit.

Decided April 9, 1986.

Attorney(s) appearing for the Case

Martin A. Schainbaum (Kathleen A. Miller, San Francisco, Cal., James E. Ritchie on brief) for appellants.

Gary D. Gray (Glenn L. Archer, Jr., Asst. Atty. Gen., Michael L. Paup; Richard Farber, Washington, D.C., on brief), for appellee.

Before WIDENER, MURNAGHAN, and WILKINSON, Circuit Judges.

MURNAGHAN, Circuit Judge:

Converting a sow's ear into a silk purse is acknowledgedly difficult. Seeking to convert into a notice of deficiency an Internal Revenue Service letter warning the petitioners that an attempt to utilize, for income tax purposes, a specific "tax shelter" would result in a redetermination leading to an assessment of a deficiency or a reduction or elimination of a refund amounts to an effort of equal audacity and equal futility.

I....

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