Warren E. Halle Martha D. Halle, Partners Other Than the Tax Matters Partner, and Kingstowne L. P. v. Commissioner of Internal Revenue

83 F.3d 649

77 A.F.T.R.2d 96-2125, 64 USLW 2719,

96-1 USTC P 50,250

Warren E. HALLE; Martha D. Halle, Partners Other Than the

Tax Matters Partner, Petitioners-Appellants,

and

Kingstowne L. P., Petitioner,

v.

COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellee.

No. 95-1740.

United States Court of Appeals,

Fourth Circuit.

Argued Oct. 30, 1995.

Decided May 6, 1996.

ARGUED: Patrick G. Dooher, Silverstein & Mullens, Washington, D.C., for Appellants. Jonathan Samuel Cohen, Tax Division, United States Department of Justice, Washington, D.C., for Appellee. ON BRIEF: Loretta C. Argrett, Assistant Attorney…