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SEALY POWER, LTD. v. C.I.R.

No. 93-4269.

46 F.3d 382 (1995)

SEALY POWER, LTD., Donald E. Rutt, Tax Matters Partner, Petitioners-Appellants Cross-Appellees, v. COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellee Cross-Appellant.

United States Court of Appeals, Fifth Circuit.

February 15, 1995.

Attorney(s) appearing for the Case

Ruth E. Salek, Houston, TX, for appellant.

Abraham N.M. Shashy, Jr., Chief Counsel, I.R.S., David L. Jordan, Washington, DC, Regina S. Moriarty, Gary R. Allen, Chief, John A. Dudeck, Jr., Appellate Section, Richard Farber, Tax Div., U.S. Dept. of Justice, Washington, DC, for appellee.

Before HIGGINBOTHAM and WIENER, Circuit Judges, and KAUFMAN, District Judge.

WIENER, Circuit Judge:

On the procedural level, Plaintiff-Appellant Sealy Power, Ltd. (Sealy), a Texas limited partnership, appeals the Tax Court's determination that the notice of Final Partnership Administrative Adjustment (FPAA) issued by the Commissioner of Internal Revenue (Commissioner) did not shift to the Commissioner the burden of going forward with the evidence. On the substantive level, Sealy appeals the Tax Court's denial of its claimed depreciation deductions...

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