Legal Opinion
Transpac Drilling Venture v. United States
United States Court of Claims
Decided September 25, 1992No. Nos. 90-116T, 90-123T, 90-124T, 90-130T, 90-146T and 90-153TPublishedCited by 4 opinions
1Opinion of the Court
OPINION
MARGOLIS, Judge.
These tax cases are before the court on defendant’s motions to dismiss. Plaintiffs-partnerships filed petitions for readjustment in this court following receipt from the Internal Revenue Service (IRS) of notices of final partnership administrative adjustments (FPAA). Defendant now moves to dismiss, contending that this court lacks subject matter jurisdiction over all the cases.
FACTS
The IRS conducted partnership level examinations of the 1983 and 1984 tax returns of the plaintiffs-partnerships: Transpac Drilling Venture (TDV) 1983-63, TDV 1983-1, TDV 1983-2, TDV 1983-4,…
2Cases cited7 opinions
- Klein v. WeissCourt of Appeals of Maryland · 1978
- Computer Programs Lambda, Ltd. v. CommissionerUnited States Tax Court · 1987
- Chomp Assoc. v. CommissionerUnited States Tax Court · 1988
- Computer Programs Lambda, Ltd. v. CommissionerUnited States Tax Court · 1988
- Montana Sapphire Assoc., Ltd. v. CommissionerUnited States Tax Court · 1990
2 more not listed; retrieve them via the Exa API.
3Cited by4 opinions
- Transpac Drilling Venture v. United StatesSupreme Court of the United States · 1994
- Kislev Partners, L.P. v. United StatesUnited States Court of Federal Claims · 2008
- Transpac Drilling Venture v. United StatesCourt of Appeals for the Federal Circuit · 1994
- Transpac Drilling Venture v. United StatesCourt of Appeals for the Federal Circuit · 1994