Western Reserve Oil and Gas Company, Ltd., Notice Partnerand All Members of the 5-percent Group (exhibit1), Partners Other Than the Tax Matterspartner, Petitioners-appellants, v. Commissioner of Internal Revenue Service, Respondent-appellee.1983 Western Reserve Oil and Gas Company, Ltd., Noticepartner and All Members of the 5-percent Group(exhibit 1), Partners Other Than the Taxmatters Partner, Petitioner-appellant, v. Commissioner of Internal Revenue, Respondent-appellee, 995 F.2d 235 (9th Cir. 1993)
Annotate this Case
US Court of Appeals for the Ninth Circuit
- 995 F.2d 235 (9th Cir. 1993)
Argued and Submitted Feb. 2, 1993. Decided May 20, 1993
Before PREGERSON, LEAVY and TROTT, Circuit Judges.
ORDER
This court has carefully considered the record in this case, the briefs of the parties, and the oral arguments. For the reasons given by the U.S. Tax Court in its decision filed July 12, 1990, we affirm.
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