Where a partnership was formed solely to avoid taxes, and had no legitimate nontax business purpose, the partnership was properly disallowed.The 7th U.S. Circuit Court of Appeals affirmed a decision from U.S. District Judge Robert A. Wherry, U.S. Tax Court.John Rogers is an experienced tax lawyer and the architect of a tax structure that the Internal Revenue Service commissioner has found to be an abusive tax-avoidance scheme.In the scheme, Rogers forms a partnership that he uses to acquire severely distressed or …