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FENDELL v. C.I.R.

No. 89-1987.

906 F.2d 362 (1990)

Richard H. FENDELL and Elizabeth A. Fendell, Appellants, v. COMMISSIONER OF INTERNAL REVENUE, Appellee.

United States Court of Appeals, Eighth Circuit.

Decided June 22, 1990.

Rehearing Denied August 21, 1990.

Attorney(s) appearing for the Case

Alan E. Popkin, St. Louis, Mo., for appellants.

Janet K. Jones, Washington, D.C., for appellee.

Before FAGG and WOLLMAN, Circuit Judges, and DUMBAULD, Senior District Judge.

WOLLMAN, Circuit Judge.

Richard H. and Elizabeth A. Fendell appeal from the Tax Court's decision holding them liable for deficiencies in their 1975 and 1977 income tax returns. We reverse.

I. Background

Richard H. Fendell is the income beneficiary of the Richard H. Fendell Trust (Trust). In 1975, the Trust invested in two partnerships, which reported losses for the Trust's 1975 and 1977 tax years. The Trust's losses were reflected in the Fendells...

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