Cinema '84 v. Comm'r
United States Tax Court
In this TEFRA partnership proceeding, the Court entered an Order of Dismissal and Decision, and that decision was appealed to the Court of Appeals for the Second Circuit. The Court of Appeals affirmed in part and reversed in part the decision of this Court, and, in accord with the mandate, this Court issued an order dismissing this case for lack of jurisdiction as to a participating partner.
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In this TEFRA partnership proceeding, the Court entered an Order of Dismissal and Decision, and that decision was appealed to the Court of Appeals for the Second Circuit. The Court of Appeals affirmed in part and reversed in part the decision of this Court, and, in accord with the mandate, this Court issued an order dismissing this case for lack of jurisdiction as to a participating partner. The Court's Order of Dismissal and Decision is otherwise final under sec. 7481(a), I.R.C. M, a partner of the partnership who had not previously participated in this proceeding, filed a motion for leave…
1Opinion of the Court
OPINION
Dawson, Judge:
This case was assigned to Special Trial Judge Carleton D. Powell pursuant to the provisions of section TJJSACbXS)1 and Rules 180, 181, and 183. The Court agrees with and adopts the opinion of the Special Trial Judge set forth below.
OPINION OF THE SPECIAL TRIAL JUDGE
Powell, Special Trial Judge-.
This case is before the Court on a motion for leave to file notice of election to participate out of time filed on behalf of Garlón J. Riegler (movant) on December 9, 2003. Together with that motion he lodged with the Court a motion to vacate order of dismissal and decision and a…
2Cases cited23 opinions
- Hazel-Atlas Glass Co. v. Hartford-Empire Co.Supreme Court of the United States · 1944
- Standard Oil Co. of Cal. v. United StatesSupreme Court of the United States · 1976
- Ben Abatti and Margaret Abatti v. Commissioner of the Internal Revenue ServiceCourt of Appeals for the Ninth Circuit · 1988
- Josephine C. Toscano AKA Josephine C. Zelasko v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1971
- William H. Kenner and Eleanor v. Kenner v. Commissioner of Internal RevenueCourt of Appeals for the Seventh Circuit · 1968
18 more not listed; retrieve them via the Exa API.
3Cited by21 opinions
- Estate of Smith v. Comm'rUnited States Tax Court · 2004
- Cinema '84, Richard M. Greenberg, Tax Matters Partner, Garlon J. Reigler, a Non-Participating Partner v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 2005
- Bedrosian v. Comm'rUnited States Tax Court · 2015
- Seiffert v. Comm'rUnited States Tax Court · 2014
- Snow v. Comm'rUnited States Tax Court · 2014
16 more not listed; retrieve them via the Exa API.