Milenbach v. Commissioner
Court of Appeals for the Ninth Circuit
1Opinion of the Court
TASHIMA, Circuit Judge.
The Commissioner of Internal Revenue determined deficiencies in Petitioners-Appellants Sheldon and Phyllis Milenbach’s federal income taxes for the years 1980 through 1982. The Commissioner also issued notices of Final Partnership Administrative Adjustments determining adjustments to the income of the Los Angeles Raiders, a California Limited Partnership, for the years 1983 through 1989. Petitioners (collectively the “Raiders”) appeal from the Tax Court decisions affirming the contested determinations. See Milenbach v. Comm’r, 106 T.C. 184, 1994 WL 891961 (1996).
The…
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