Court of Appeals for the Third Circuit June 28, 1985, Nos. 84-1214, 84-1225 and 84-1261 (Eisenberg v. Gagnon)

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United States · · · 28-06-1985

OPINION OF THE COURT

SLOVITER, Circuit Judge.

I.

FACTS AND PROCEDURAL HISTORY

Plaintiffs Martin Eisenberg and Arthur Nissen were investors in two limited partnerships, Bar Associates (Bar) and Cay Associates (Cay), which were part of a series of limited partnerships designed as tax shelters.

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