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AMERICAN TECHNOLOGY RESOURCES v. U.S.

Nos. 89-1431 to 89-1434.

893 F.2d 651 (1990)

AMERICAN TECHNOLOGY RESOURCES, Appellant, v. UNITED STATES of America. James A. PITTS, Appellant, v. UNITED STATES of America. Albert S. PITTS, Appellant, v. UNITED STATES of America. Thomas M. PITTS, Appellant, v. UNITED STATES of America.

United States Court of Appeals, Third Circuit.

Decided January 17, 1990.

Rehearing Denied February 6, 1990.

Attorney(s) appearing for the Case

Howard P. Newman (argued), Palm Beach Gardens, Fla., for appellants.

Howard M. Soloman (argued), Charles E. Brookhart, Stuart E. Horwich, Gary R. Allen, Chief, Appellate Section, U.S. Dept. of Justice, Tax Div., Washington, D.C., for appellee.

Before HUTCHINSON, NYGAARD and WEIS, Circuit Judges.

Rehearing Denied in No. 89-1434 February 6, 1990.

OPINION OF THE COURT

NYGAARD, Circuit Judge.

This is an appeal from a judgment in favor of the United States. The district court adjudicated appellants liable under 26 U.S.C. § 6700, the penalty provision for promoting abusive tax shelters for selling grossly overvalued distributorship franchises. Appellants raise two issues: first, whether the district court erred in concluding that the value...

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