Gerald W. Bergford v. Commissioner, Internal Revenue Service

12 F.3d 166 73 A.F.T.R.2d 94 -498, 94-1 USTC P 50,004 Gerald W. and Geraldine M. BERGFORD, William G. and Barbara Alhouse, John N. and Nancy M. Damas, William A. and Judith Tauskey, and Monte S. and Jerilyn F. Preece, Petitioners-Appellants, v. COMMISSIONER, INTERNAL REVENUE SERVICE, Respondent-Appellee. Nos. 92-70241, 92-70242, 92-70443, 92-70445 and 92-70519. United States Court of Appeals, Ninth Circuit. Submitted Nov. 3, 1993. * Decided Dec. 21, 1993. Andrew I. Fogler, Eisenberg Honig Fogler Dimas & Johnston, New York City, for petitioners-appellants. Gary R. Allen, Richard Farber, Sally J. Schornstheimer, U.S. Dept. of Justice, Tax Div., Washington, DC, for respondent-appellee. Appeal from a Decision of the United States Tax Court. Before: TANG, FARRIS, and RYMER, Circuit Judges. RYMER, Circuit Judge: 1 This appeal requires us to decide whether the arrangement between owners of computer equipment and the manager of a sale-leaseback program to finance, purchase, lease, and remarket the equipment is a partnership subject to the unified audit and litigation provisions for partnership items under Secs. 6221-6233 of the Internal Revenue Code. The five actions that are the…