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MADISON RECYCLING ASSOCIATES v. C.I.R.

Docket No. 01-4141.

295 F.3d 280 (2002)

MADISON RECYCLING ASSOCIATES, David A. Beldon, Robert T. Boyd, Douglas C. Brandon, Stewart Pierce Brown, Lloyd E. Busch, David J. D'Antoni, John H. Delaney, Jr., Daniel C. Greer, Gerald O. Henderson, Charles D. Hoertz, Estate of Joseph Kessel, Thomas P. Korehle, Josiah O. Low, III, Robert J. Ripston, Howard S. Siever, Lavonne F. Siever, James W. Simpson, Jr., R. Barry Uber, Lillian D. Williams, Partners other than the Tax Matters Partner, Petitioners-Appellants, v. COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellee.

United States Court of Appeals, Second Circuit.

Decided: July 9, 2002.

Attorney(s) appearing for the Case

Gillard B. Johnson, III, Bowling & Johnson, P.S.C. (Patrick Nash, Lexington, KY, on the brief), for Petitioners-Appellants.

Annette M. Wietecha (Bruce R. Ellisen, on the brief), for Eileen J. O'Connor, Assistant Attorney General, Tax Division, Department of Justice, Washington, D.C., for Respondent-Appellee.

Before: CALABRESI, SACK, and B.D. PARKER, JR., Circuit Judges.

CALABRESI, Circuit Judge.

Petitioners-Appellants, who are limited partners of Madison Recycling Associates ("Madison"), a limited partnership organized under the laws of the State of New York, appeal from judgments of the Tax Court sustaining adjustments sought by the Commissioner of the Internal Revenue Service (the "Commissioner" or the "IRS") to Madison's 1982 partnership return and holding them liable for taxes. The principal issue on appeal is whether the Notice...

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