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HILL v. C.I.R.

No. 99-70101.

204 F.3d 1214 (2000)

Steven G. HILL; Parilea Hill, Petitioners-Appellants, v. COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellee.

United States Court of Appeals, Ninth Circuit.

Decided March 1, 2000.

Attorney(s) appearing for the Case

Michael R. Matthias, Jeffrey P. Berg, Stuart R. Singer; Matthias & Berg, Los Angeles, California, for the petitioners-appellants.

Richard Farber and Kenneth W. Rosenberg, Tax Division; United States Department of Justice; Washington, D.C., for the respondent-appellee.

Before: MAGILL, HAWKINS and THOMAS, Circuit Judges.

THOMAS, Circuit Judge:

This appeal presents the question of whether the tax court correctly decided Krause v. Commissioner, 99 T.C. 132, 1992 WL 178601 (1992), a test case involving numerous limited partnerships formed to invest in enhanced oil recovery technology. The Tenth Circuit affirmed Krause in Hildebrand v. Commissioner, 28 F.3d 1024 (10th Cir.1994). We agree with the Tenth...

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