Chomp Assoc. v. Commissioner
United States Tax Court
R audited C, a partnership with the following partners and ownership percentages: P, an individual -- 3.5 percent; F, a partnership -- 67.8 percent; and eight other individuals -- 28.7 percent.
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R audited C, a partnership with the following partners and ownership percentages: P, an individual -- 3.5 percent; F, a partnership -- 67.8 percent; and eight other individuals -- 28.7 percent. P was also a partner in the law firm that represented C. P's law firm notified R that R should correspond only with F (in care of P's law firm) as C's designated tax matters partner (TMP). R mailed a notice of final partnership administrative adjustment (FPAA) to C and an unspecified TMP in care of P's law firm. Although F's name did not appear in the FPAA, F was shown as TMP in an attachment to the…
1Opinion of the Court
OPINION
GERBER, Judge:
Petitioner, pursuant to Rule 241,1 filed a petition seeking readjustment of certain items determined in respondent’s notice of final Partnership Administrative Adjustment (FPAA). Subsequently, both parties moved to dismiss for lack of jurisdiction. We must consider: (a) Whether the aforementioned notice is valid, pursuant to the allegations of petitioner’s motion; and (b) whether Melvin E. Pearl (Pearl) was the tax matters partner and, therefore, the proper party to file a petition herein during the 90-day period under section 6226(a), pursuant to allegations in…
2Cases cited11 opinions
- Welch v. HelveringSupreme Court of the United States · 1933
- Commissioner v. South Texas Lumber Co.Supreme Court of the United States · 1948
- United States v. Vogel Fertilizer Co.Supreme Court of the United States · 1982
- Shelton v. CommissionerUnited States Tax Court · 1974
- Computer Programs Lambda, Ltd. v. CommissionerUnited States Tax Court · 1987
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