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BABIN v. C.I.R.

No. 93-1614.

23 F.3d 1032 (1994)

Stephen BABIN; Betty Boehm Babin, Petitioners-Appellants, v. COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellee.

United States Court of Appeals, Sixth Circuit.

Decided May 6, 1994.

Rehearing and Suggestion for Rehearing Denied July 7, 1994.

Attorney(s) appearing for the Case

J. Timothy Bender (argued and briefed), Joseph P. Alexander and David G. Lambert (briefed), Kadish & Bender, Cleveland, OH, for petitioners-appellants.

David L. Jordan, I.R.S., Office of Chief Counsel, Gary R. Allen, Acting Chief (briefed), Kenneth L. Greene (argued), Gilbert S. Rothenberg, Randolph L. Hutter, U.S. Dept. of Justice, Appellate Section Tax Div., Washington, DC, for respondent-appellee.

Before: MILBURN and GUY, Circuit Judges, and TIMBERS, Senior Circuit Judge.

Rehearing and Suggestion for Rehearing En Banc Denied July 7, 1994.

MILBURN, Circuit Judge.

Petitioner C. Stephen Babin appeals the judgment of the Tax Court finding him liable for federal tax deficiencies for the year 1978, among others.1 On appeal, the sole issue is whether the Tax Court erred in failing to increase the adjusted basis of petitioner's interest in a partnership under 26 U.S.C. § 705(a)(1)(A) by the amount...

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