PROCHORENKO v. U.S.

No. 00-5045.

243 F.3d 1359 (2001)

Walter PROCHORENKO and Oksana Prochorenko, Plaintiffs-Appellants, v. UNITED STATES, Defendant-Appellee.

United States Court of Appeals, Federal Circuit.

March 23, 2001.


Attorney(s) appearing for the Case

Dennis N. Brager, Law Offices of Dennis N. Brager, A.P.C., of Los Angeles, CA, argued for plaintiffs-appellants.

Teresa E. McLaughlin, Attorney, Tax Division, Department of Justice, of Washington, DC, argued for defendant-appellee. With her on the brief was Teresa T. Milton, Attorney.

Before LOURIE, SCHALL, and BRYSON, Circuit Judges.


LOURIE, Circuit Judge.

Walter and Oksana Prochorenko appeal from the decision of the United States Court of Federal Claims granting summary judgment in favor of the government and denying the Prochorenkos' motion for summary judgment on their claim for a refund of federal income taxes paid for the years 1982 through 1985. Prochorenko v. United States, 45 Fed. Cl. 494 (2000). Because we conclude that the Prochorenkos are not entitled to reduce their partnership...

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