Legal Opinion

Dardanos Associates v. Commissioner Internal Revenue Service

Court of Appeals for the Third Circuit

Decided July 9, 1996No. 3930-93Published

1Opinion of the Court

88 F.3d 821

78 A.F.T.R.2d 96-5257, 96-2 USTC P 50,385,

97 Cal. Daily Op. Serv. 5109,

96 Daily Journal D.A.R. 8229

THIRD DIVIDEND/DARDANOS ASSOCIATES, A California limited

partnership; Richard B. Oliver; Douglas Watson,

Partners other than the tax matters

partner, Petitioners-Appellees,

v.

COMMISSIONER INTERNAL REVENUE SERVICE, Respondent-Appellant.

No. 94-70866.

Tax Ct. No. 3930-93.

United States Court of Appeals,

Ninth Circuit.

Argued and Submitted April 11, 1996.

Decided July 9, 1996.

Curtis W. Berner, Buell & Berner, San Francisco, California, for petitioners-appellees.

Gary R. Allen, Loretta C. Argrett,…

2Cases cited9 opinions

  1. Bufferd v. CommissionerSupreme Court of the United States · 1993
  2. Daniel M. Kelley Nancey N. Kelley v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1989
  3. American Principals Leasing Corp. v. United StatesCourt of Appeals for the Ninth Circuit · 1990
  4. 1983 Western Reserve Oil & Gas Co. v. CommissionerUnited States Tax Court · 1990
  5. Chef's Choice Produce, Ltd. v. CommissionerUnited States Tax Court · 1990

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