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HILDEBRAND v. C.I.R.

Nos. 93-9010, 93-9011.

28 F.3d 1024 (1994)

R.A. HILDEBRAND and Dorothy A. Hildebrand Wahl, Petitioners-Appellants, v. COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellee. Gary E. KRAUSE, Tax Matters Partner, Barton Enhanced Oil Production Income Fund, Petitioner-Appellant, v. COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellee.

United States Court of Appeals, Tenth Circuit.

June 22, 1994.

Attorney(s) appearing for the Case

Michael R. Matthias (Jeffrey P. Berg and Stuart R. Singer of Matthias & Berg, Los Angeles, CA, with him on the briefs), of Matthias & Berg, Los Angeles, CA, for the petitioners-appellants R.A. Hildebrand and Dorothy A. Hildebrand Wahl.

Kenneth M. Barish of Reish & Luftman, Los Angeles, CA, for petitioner-appellant Gary E. Krause, Tax Matters Partner, Barton Enhanced Oil Production Income Fund.

Kenneth W. Rosenberg (Loretta C. Argrett, Asst. Atty. Gen., and Richard Farber, Attorney, Tax Div., Dept. of Justice, Washington, DC, with him on the brief), Atty., Tax Div., Dept. of Justice, Washington, DC, for respondent-appellee.

Before TACHA and BRORBY, Circuit Judges, and BROWN, District Judge.

TACHA, Circuit Judge.

The taxpayers in these consolidated cases, R.A. Hildebrand and Dorothy A. Hildebrand Wahl (the "Hildebrands") and Gary E. Krause ("Krause"), tax matters partner of Barton Enhanced Oil Production Income Fund ("Barton Income Fund"), appeal the Tax Court's disallowance under 26 U.S.C. § 1831 of deductions for losses resulting from investments in limited partnerships and...

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