Lakewood Associates v. Commissioner, IRS

UNPUBLISHED UNITED STATES COURT OF APPEALS FOR THE FOURTH CIRCUIT LAKEWOOD ASSOCIATES, Robert G. Moore, Tax Matters Partner, Petitioner-Appellant, No. 98-1499 v. COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellee. Appeal from the United States Tax Court. (Tax Ct. No. 93-24656) Argued: October 26, 1998 Decided: December 4, 1998 Before MICHAEL and MOTZ, Circuit Judges, and BOYLE, Chief United States District Judge for the Eastern District of North Carolina, sitting by designation. _________________________________________________________________ Affirmed by unpublished opinion. Chief Judge…