Wilmington Partners L.P. v. Comm'r

WILMINGTON PARTNERS L.P., WILMINGTON MANAGEMENT CORP., TAX MATTERS PARTNER, Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent.

Wilmington Partners L.P. v. Comm'r

Docket No. 15098-06

United States Tax Court

2010 U.S. Tax Ct. LEXIS 59; 2012-2 U.S. Tax Cas. (CCH) P50,557;

July 19, 2010, Decided

Wilmington Partners, L.P. v. Comm'r, 2010 U.S. Tax Ct. LEXIS 56 (T.C., May 28, 2010)

For Petitioner: Roger J. Jones, McDermott,Will & Emery,LLP, Chicago, IL.

For Respondent: Daniel Allen Rosen, New York, NY.

Diane L. Kroupa, Judge.

Diane L. Kroupa

ORDER

We issued an Order and Decision in this TEFRA-level…