Computer Programs Lambda, Ltd. v. Commissioner
United States Tax Court
R filed motions to dismiss partnership actions brought on behalf of CPL. 1. PII was tax matters partner of CPL. Pyke, president of PII, filed a petition as an individual tax matters partner on June 13, 1986, although Pyke was not a partner of CPL. On June 17, 1986, PII filed for bankruptcy protection. On Aug. 7, 1986, Pyke filed an amended petition purporting to substitute PII as petitioner. Held, Pyke's petition at docket No. 20653-86 did not commence a partnership action.
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R filed motions to dismiss partnership actions brought on behalf of CPL. 1. PII was tax matters partner of CPL. Pyke, president of PII, filed a petition as an individual tax matters partner on June 13, 1986, although Pyke was not a partner of CPL. On June 17, 1986, PII filed for bankruptcy protection. On Aug. 7, 1986, Pyke filed an amended petition purporting to substitute PII as petitioner. Held, Pyke's petition at docket No. 20653-86 did not commence a partnership action. Held, further, the so-called amended petition purporting to substitute PII as petitioner was ineffective to commence a…
1Opinion of the Court
OPINION
WILLIAMS, Judge:*
These cases are before us on respondent’s motions to dismiss. The Commissioner determined adjustments to Computer Programs Lambda, Ltd.’s (CPL) partnership return for its 1982 taxable year as set forth in his notice of final partnership administrative adjustment issued on March 11, 1986.
Respondent moved to dismiss the case at docket No. 20653-86 on the ground that it was commenced by an improper party and that an amended petition filed by Pyke International, Inc. (PII), as a substituted petitioner was void because PII was then a debtor in a bankruptcy proceeding.
Respond…
2Cases cited5 opinions
- Maxwell v. CommissionerUnited States Tax Court · 1986
- Carstenson v. CommissionerUnited States Tax Court · 1972
- McClamma v. CommissionerUnited States Tax Court · 1981
- Thompson v. CommissionerUnited States Tax Court · 1985
- Transpac Drilling Venture 1982-22 v. CommissionerUnited States Tax Court · 1986
3Cited by68 opinions
- Elizabeth N. Callaway v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 2000
- Amesbury Apartments, Ltd. v. CommissionerUnited States Tax Court · 1990
- Transpac Drilling Venture 1982-12, Guy J. Cutili v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1998
- Chomp Assoc. v. CommissionerUnited States Tax Court · 1988
- 1983 Western Reserve Oil & Gas Co. v. CommissionerUnited States Tax Court · 1990
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