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MEDICAL & BUSINESS FACILITIES LTD. v. C.I.R.

Nos. 94-40453, 94-40527.

60 F.3d 207 (1995)

MEDICAL & BUSINESS FACILITIES, LTD., Gerald Stevens, Tax Matters Partner, Petitioner-Appellant, v. COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellee. MEDICAL & BUSINESS FACILITIES, LTD., Phillip S. Brooks, Tax Matter Partner, Petitioner-Appellee, v. COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellant.

United States Court of Appeals, Fifth Circuit.

July 25, 1995.

Attorney(s) appearing for the Case

Albert J. Derbes, IV, Jon A. Majewski, Eric J. Derbes, Metairie, LA, for appellant in No. 94-40453 and appellee in No. 94-40527.

Andrea R. Tebbets, Gary R. Allen, Chief, Joan I. Oppenheimer, Jonathan S. Cohen, Loretta Argrett, Asst. Atty. Gen., Appellate Section, Tax Div., U.S. Dept. of Justice, David L. Jordan, Acting Chief Counsel, I.R.S., Washington, DC, for appellee in No. 94-40453 and appellant in No. 94-40527.

Before REYNALDO G. GARZA, HIGGINBOTHAM and PARKER, Circuit Judges.

PATRICK E. HIGGINBOTHAM, Circuit Judge:

A general partner of Medical & Business Facilities, Ltd. signed consent forms for tax years 1983 through 1986, agreeing to extend the period of limitations during which the Internal Revenue Service could assess a deficiency. MBFL is now arguing that the general partner was not authorized to execute the consents and the IRS's assessment is time barred. We agree and reverse the Tax Court's finding in favor of the Commissioner...

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