Balboa Energy Fund v. Commissioner of Internal Revenue Service

85 F.3d 634 77 A.F.T.R.2d 96 -1159, 77 A.F.T.R.2d 96 -497, 96-1 USTC P 50,117 NOTICE: Ninth Circuit Rule 36-3 provides that dispositions other than opinions or orders designated for publication are not precedential and should not be cited except when relevant under the doctrines of law of the case, res judicata, or collateral estoppel. BALBOA ENERGY FUND 1981, Regional Resources, Inc., Tax Matters Partner, Petitioner-Appellant, v. COMMISSIONER OF INTERNAL REVENUE SERVICE, Respondent-Appellee. Karen KUSTER, aka Karen G. Kuster, Petitioner-Appellant, v. COMMISSIONER OF INTERNAL REVENUE SERVICE, Respondent-Appellee. DRAKE ENERGY FUND 1983, Regional Resources, Inc., Tax Matters Partner, Petitioner-Appellant, v. COMMISSIONER OF INTERNAL REVENUE SERVICE, Respondent-Appellee. Don A. KUSTER; Jane A. Kuster, Petitioners-Appellants, v. COMMISSIONER OF INTERNAL REVENUE SERVICE, Respondent-Appellee. Karen KUSTER, aka Karen G. Kuster, Petitioner-Appellant, v. COMMISSIONER OF INTERNAL REVENUE SERVICE, Respondent-Appellee. Don A. KUSTER; Jane A. Kuster, Petitioners-Appellants, v. COMMISSIONER OF INTERNAL REVENUE SERVICE, Respondent-Appellee. MESMUHU ENERGY PARTNERS, LTD., Regional Resources,…