294 F.3d 432 CINEMA ’84, Richard M. Greenberg, Tax Matters Partner, Karin M. Locke, Box Office Partnership and Joseph E. Goodwin, Petitioners-Appellants,Jo Ann Scarfia, Participating Partner, Appellant,First Blood Associates, Petitioner,v.COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellee. Docket No. 00-4263(L). Docket No. 00-4265(C). Docket No. 00-4267(C). United States Court of Appeals, Second Circuit. Argued January 18, 2002. Decided […]