"Defendant could not be held liable under abusive tax shelter statute, where there
was no evidence that defendant directly and personally made or furnished
the gross valuation overstatements to any investor, notwithstanding
claim that statute should be broadly construed to hold an individual
liable if another with whom he has associated has made or furnished
statements described in statute. U.S. v. Turner, E.D.Wis.1985, 601 F.Supp. 757, affirmed 787 F.2d. 595. Internal Revenue
5203"