WALLACE, Chief Judge:
The Internal Revenue Service (IRS) challenged the returns of numerous taxpayers who invested in a tax shelter marketed by Encore Leasing Corporation (Encore). One of them, Wolf, appeals from a decision of the tax court upholding the IRS's disallowance of several deductions on Wolf's 1979-1982 federal income tax returns and affirming the IRS's assessment of additions to tax and penalties. The tax court exercised jurisdiction
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