Court of Appeals for the Fifth Circuit August 4, 1992, 91-4631 (Treaty Pines Investments Partnership v. Commissioner)

United States Court of Appeals,

Fifth Circuit.

No. 91–4631.

TREATY PINES INVESTMENTS PARTNERSHIP, William F. Wallace, a Partner other than

the Tax Matters Partner, Petitioner,

James A. Garrity and Andrea S. Garrity, Appellants,

v.

COMMISSIONER OF INTERNAL REVENUE, Respondent–Appellee.

Aug. 5, 1992.

Appeal from a Decision of the United States Tax Court.