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FRINK v. C.I.R.

Nos. 85-2226 to 85-2228.

798 F.2d 106 (1986)

Gary R. FRINK, Sherry R. Frink, Appellees, v. COMMISSIONER OF INTERNAL REVENUE, Appellant. (Two Cases) Gary R. FRINK, Sherry R. Frink, Appellants, v. COMMISSIONER OF INTERNAL REVENUE, Appellee.

United States Court of Appeals, Fourth Circuit.

Decided August 8, 1986.

Rehearing and Rehearing Denied September 16, 1986.

Attorney(s) appearing for the Case

Teresa McLaughlin, Tax Div., U.S. Dept. of Justice (Roger M. Olsen, Acting Asst. Atty. Gen., Michael L. Paup, Ann Belanger Durney, Washington, D.C., on brief), for appellant/cross-appellee.

F. Kelleher Riess (F. Kelleher Riess Corp., Metairie, La., on brief), for appellees/cross-appellants.

Before PHILLIPS and CHAPMAN, Circuit Judges, and BUTZNER, Senior Circuit Judge.

Rehearing and Rehearing In Banc Denied September 16, 1986.

BUTZNER, Senior Circuit Judge:

The Commissioner appeals the Tax Court's judgment that a real estate partnership could deduct the losses of Argo Hotels, Inc., in 1975, 1976, and 1977, because Argo was the nontaxable agent of the partnership. The taxpayers, who were investors in the partnership, appeal the court's judgment allocating 11% of the enterprise's losses to Coastal Golf, Inc.

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