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BERGFORD v. C.I.R.

Nos. 92-70241, 92-70242, 92-70443, 92-70445 and 92-70519.

12 F.3d 166 (1993)

Gerald W. and Geraldine M. BERGFORD, William G. and Barbara Alhouse, John N. and Nancy M. Damas, William A. and Judith Tauskey, and Monte S. and Jerilyn F. Preece, Petitioners-Appellants, v. COMMISSIONER, INTERNAL REVENUE SERVICE, Respondent-Appellee.

United States Court of Appeals, Ninth Circuit.

Decided December 21, 1993.

Attorney(s) appearing for the Case

Andrew I. Fogler, Eisenberg Honig Fogler Dimas & Johnston, New York City, for petitioners-appellants.

Gary R. Allen, Richard Farber, Sally J. Schornstheimer, U.S. Dept. of Justice, Tax Div., Washington, DC, for respondent-appellee.

Before: TANG, FARRIS, and RYMER, Circuit Judges.

RYMER, Circuit Judge:

This appeal requires us to decide whether the arrangement between owners of computer equipment and the manager of a sale-leaseback program to finance, purchase, lease, and remarket the equipment is a partnership subject to the unified audit and litigation provisions for partnership items under §§ 6221-6233 of the Internal Revenue Code. The five actions that are the subject of this consolidated...

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