Chef's Choice Produce, Ltd. v. Commissioner
United States Tax Court
Held: Respondent notified the partnership's tax matters partner and notice partners of the beginning of an administrative proceeding for the years 1982 and 1983 on Nov. 29, 1984. Thereafter, the partnership filed a petition for bankruptcy under Chapter 11 of the Bankruptcy Act. The tax matters partner became ineligible to serve as tax matters partner under the provisions of sec. 301.6231(c)-5T, Temporary Proced. & Admin. Regs.
Read the full summary
Held: Respondent notified the partnership's tax matters partner and notice partners of the beginning of an administrative proceeding for the years 1982 and 1983 on Nov. 29, 1984. Thereafter, the partnership filed a petition for bankruptcy under Chapter 11 of the Bankruptcy Act. The tax matters partner became ineligible to serve as tax matters partner under the provisions of sec. 301.6231(c)-5T, Temporary Proced. & Admin. Regs. The bankruptcy court removed the automatic stay to foreclose on the partnership's real property. The mortgage on this property was foreclosed and the partnership's…
1Opinion of the Court
OPINION
SCOTT, Judge:
This case is before the Court on petitioner’s motions to dismiss for lack of jurisdiction and, in the alternative, for summary judgment. Both motions are based on petitioner’s position that sale of the major asset of the partnership, Chef’s Choice Produce, Ltd. (Chef’s Choice), in a bankruptcy proceeding terminated the existence of the partnership for all purposes, including respondent’s authority to select a tax matters partner and issue a notice of final administrative adjustment of partnership items and the authority in any person to institute a suit with respect to…
2Cases cited10 opinions
- Commissioner v. CulbertsonSupreme Court of the United States · 1949
- Maxwell v. CommissionerUnited States Tax Court · 1986
- Oklahoma Natural Gas Co. v. OklahomaSupreme Court of the United States · 1927
- 1983 Western Reserve Oil & Gas Co. v. CommissionerUnited States Tax Court · 1990
- Harrell v. CommissionerUnited States Tax Court · 1988
5 more not listed; retrieve them via the Exa API.
3Cited by28 opinions
- Fidelity International Currency Advisor a Fund, LLC v. United StatesDistrict Court, D. Massachusetts · 2010
- Foothill Ranch Co. Pshp. v. CommissionerUnited States Tax Court · 1998
- Central Valley AG Enterprises v. United StatesCourt of Appeals for the Ninth Circuit · 2008
- People Place Auto Hand Carwash, LLC v. Comm'rUnited States Tax Court · 2006
- Phillips v. CommissionerUnited States Tax Court · 2000
23 more not listed; retrieve them via the Exa API.