Barbados 6, Ltd. v. Commissioner
United States Tax Court
Held, Tax Court has jurisdiction where tax matters partner, which also satisfied all requirements as notice partner, timely filed petition as notice partner within 60 days after 90-day period given to tax matters partner, pursuant to sec. 6226(b), I.R.C. of 1954, as amended.
1Opinion of the Court
opinion
Cantrel, Special Trial Judge:
These cases are before the Court on respondent’s motion to dismiss for lack of jurisdiction filed in each case on April 1, 1985; and on petitioner’s motion filed in each case for leave to file amended petition and to change caption, filed on April 25, 1985. Petitioner also filed a response in each case to respondent’s motion on April 25,1985. These cases were called from the calendar at the motions session of the Court at Washington, D.C., on June 5, 1985, when counsel for both parties appeared and presented argument on all the motions in both cases. At the…
2Cases cited7 opinions
- Pyo v. CommissionerUnited States Tax Court · 1984
- United States v. MinkerSupreme Court of the United States · 1956
- Robert Sheldon Pike and Ryk Henry Brouwer v. United StatesCourt of Appeals for the Ninth Circuit · 1965
- Derksen v. CommissionerUnited States Tax Court · 1985
- Gray v. CommissionerUnited States Tax Court · 1980
2 more not listed; retrieve them via the Exa API.
3Cited by42 opinions
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- Chomp Assoc. v. CommissionerUnited States Tax Court · 1988
- 1983 Western Reserve Oil & Gas Co. v. CommissionerUnited States Tax Court · 1990
- Estate of Rosenberg v. CommissionerUnited States Tax Court · 1986
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