T.C. Memo. 1999-179
UNITED STATES TAX COURT
MATO L. MARINOVICH AND DAPHNE MARINOVICH, Petitioners v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket Nos. 36934-86, 21754-89. Filed May 28, 1999.
John T. Morin and Edward S. Saviano, for petitioners.
Elizabeth Girafalco Chirich, for respondent.
MEMORANDUM OPINION
SWIFT, Judge: This matter is before us in these
consolidated cases on respondent's motion for summary judgment
with regard to the deductibility as a loss under section
165(c)(2) of the amount of cash invested in a tax shelter
partnership.
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