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FRINK v. C.I.R.

Nos. 85-2226 to 85-2228.

846 F.2d 5 (1988)

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

United States Court of Appeals, Fourth Circuit.

Decided May 6, 1988.

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.)

PER CURIAM:

In this tax dispute, the taxpayers deducted their distributive share of partnership losses derived from the operation of a hotel during the years 1975-77. Record title to the hotel was held by Argo, a corporation which served as the nominal debtor at the lender's request in order to avoid Mississippi's limitation on interest charged to non-corporate borrowers. The Commissioner disallowed the deductions, but the Tax Court held that Argo was the partnership...

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