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CARROLL v. U.S.

Docket Nos. 02-6083, 02-6117(XAP).

339 F.3d 61 (2003)

Daniel L. CARROLL and Ingrid N. Carroll, Plaintiffs-Appellees-Cross-Appellants, v. UNITED STATES of America, Defendant-Appellant-Cross-Appellee.

United States Court of Appeals, Second Circuit.

Decided: August 5, 2003.

Attorney(s) appearing for the Case

David G. Ebert, Ingram Yuzek Gainen Carroll & Bertolotti, LLP, New York, NY, for Plaintiffs-Appellees-Cross-Appellants.

Kenneth W. Rosenberg, Tax Division, Department of Justice, Washington, DC (Eileen J. O'Connor, Assistant Attorney General, Richard Farber, Tax Division, Department of Justice, Alan Vinegrad, United States Attorney General for the Eastern District of New York, of counsel), for Defendant-Appellant-Cross-Appellee.

Before: OAKES, CALABRESI, and SACK, Circuit Judges.

SACK, Circuit Judge.

This case arises out of the plaintiff Daniel L. Carroll's investment in a limited partnership — Stevens Recycling Associates ("Stevens" or "Stevens partnership"). On the basis of a $16,667 investment in 1982, Plaintiffs-Appellees Daniel L. and Ingrid N. Carroll ("the Carrolls") reduced the amount of the income tax liability that they reported for that year by $32,152. After the Tax Court held in a related case in 1992 that transactions...

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