Edward Steinbrecher v. Commissioner Internal Revenue Service, Jasmine Associates, Ltd. Nesmine Dev. Corp. Tax Matters Partner v. Commissioner Internal Revenue Service, Uversa Ltd., Inc. v. Commissioner Internal Revenue Service

985 F.2d 574 NOTICE: Ninth Circuit Rule 36-3 provides that dispositions other than opinions or orders designated for publication are not precedential and should not be cited except when relevant under the doctrines of law of the case, res judicata, or collateral estoppel. Edward STEINBRECHER, Petitioner-Appellant, v. COMMISSIONER INTERNAL REVENUE SERVICE, Respondent-Appellee. JASMINE ASSOCIATES, LTD.; Nesmine Dev. Corp.; Tax Matters Partner, Petitioners-Appellants, v. COMMISSIONER INTERNAL REVENUE SERVICE, Respondent-Appellee. UVERSA LTD., INC., Petitioner-Appellant, v. COMMISSIONER INTERNAL REVENUE SERVICE, Respondent-Appellee. Nos. 90-70456, 90-70471 and 90-70472. United States Court of Appeals, Ninth Circuit. Argued and Submitted Dec. 2, 1991. Submission Vacated Dec. 17, 1992. Reargued and Submitted Feb. 6, 1992. Decided Feb. 1, 1993. Appeal from a Decision of the United States Tax Court; Nos. 37873-86, 40729-86 and 17733-87. VACATED AND REMANDED. Before JAMES R. BROWNING, FLETCHER and REINHARDT, Circuit Judges. 1 MEMORANDUM * 2 Appellants Edward Steinbrecher ["Steinbrecher"], Jasmine Associates, Ltd. ["Jasmine"], and Uversa, Ltd. ["Uversa"] appeal from the Tax Court's decision…