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DAVENPORT RECYCLING ASSOCIATES v. C.I.R.

No. 99-10679.

220 F.3d 1255 (2000)

DAVENPORT RECYCLING ASSOCIATES and Sam Winer, Tax Matters Partner, Petitioners, v. COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellee, Ernest C. Karras, Marion K. Karras, Appellants.

United States Court of Appeals, Eleventh Circuit.

August 2, 2000.

Attorney(s) appearing for the Case

Thomas Borders, McDermott, Will & Emery, Chicago, IL, Stuart A. Smith, Law Offices of Stuart A. Smith, New York City, for Appellants.

Joan I. Oppenheimer, Kenneth W. Rosenberg, Teresa A. McLaughlin, Appellate Tax Div., Dept. of Justice, Washington, DC, for Respondent-Appellee.

Before COX, BIRCH and BARKETT, Circuit Judges.

BARKETT, Circuit Judge:

Ernest C. Karras and Marion K. Karras ("the Karrases") appeal from an order of the United States Tax Court, issued after an evidentiary hearing, denying them leave to file a motion to vacate the assessment of tax liability arising from a partnership in which they were limited partners.1 On appeal, the Karrases argue that the denial should be reversed because the Tax Court lacked jurisdiction to assess the tax in...

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