Columbia Bldg. v. Commissioner
United States Tax Court
In 1987, M, the sole general partner of C (a partnership subject to the unified audit and litigation procedures), filed a petition in bankruptcy. In 1988, R mailed a single notice of final partnership administrative adjustment (FPAA) addressed to M as tax matters partner (TMP) of C. Thereafter, R mailed the FPAA to notice partners, one of whom filed a timely petition for readjustment.
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In 1987, M, the sole general partner of C (a partnership subject to the unified audit and litigation procedures), filed a petition in bankruptcy. In 1988, R mailed a single notice of final partnership administrative adjustment (FPAA) addressed to M as tax matters partner (TMP) of C. Thereafter, R mailed the FPAA to notice partners, one of whom filed a timely petition for readjustment. Held, the assertion of the bar of the statute of limitations is an affirmative defense in TEFRA partnership proceedings and not a jurisdictional question. Barbados #7 v. Commissioner,92 T.C. 804 (1989), and…
1Opinion of the Court
OPINION
NlMS, Chief Judge:
This matter is before the Court on a joint motion by Thomas S. Brodie, a partner other than the tax matters partner, 30 participating partners, and respondent to vacate an order denying the participating partners' motion for summary judgment. (All section references are to the Internal Revenue Code in effect for the year in issue, and all Rule references are to the Tax Court Rules of Practice and Procedure.)
Columbia Building, Ltd. (Columbia or the partnership), is a California limited partnership subject to the unified audit and litigation procedures for partnership…
2Cases cited6 opinions
- Robinson v. CommissionerUnited States Tax Court · 1972
- Badger Materials, Inc. v. CommissionerUnited States Tax Court · 1963
- Chomp Assoc. v. CommissionerUnited States Tax Court · 1988
- Barbados 7 Ltd. v. CommmmissionerUnited States Tax Court · 1989
- Seneca, Ltd. v. CommissionerUnited States Tax Court · 1989
1 more not listed; retrieve them via the Exa API.
3Cited by43 opinions
- Rhone-Poulenc Surfactants & Specialties, L.P. v. CommissionerUnited States Tax Court · 2000
- Domulewicz v. Comm'rUnited States Tax Court · 2007
- Crowell v. CommissionerUnited States Tax Court · 1994
- Alexander v. United StatesCourt of Appeals for the Fifth Circuit · 1995
- Prati v. United StatesCourt of Appeals for the Federal Circuit · 2010
38 more not listed; retrieve them via the Exa API.