Montana Sapphire Assoc., Ltd. v. Commissioner
United States Tax Court
MSA is a limited partnership. C, the accountant for MSA, was elected the managing "general partner" of MSA in 1985. C also prepared an amended return for the 1983 taxable year of MSA. C has never owned a capital or profits interest in MSA. R issued a generic FPAA to the tax matters partner (TMP) of MSA and sent it to three separate addresses. A petition was filed within the period provided by sec. 6226(a), I.R.C.
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MSA is a limited partnership. C, the accountant for MSA, was elected the managing "general partner" of MSA in 1985. C also prepared an amended return for the 1983 taxable year of MSA. C has never owned a capital or profits interest in MSA. R issued a generic FPAA to the tax matters partner (TMP) of MSA and sent it to three separate addresses. A petition was filed within the period provided by sec. 6226(a), I.R.C. The petition was captioned in the name of MSA and signed by counsel as "counsel for petitioner." Counsel was authorized by C to prepare and file the petition. R moved to dismiss on…
1Opinion of the Court
OPINION
RUWE, Judge:
This case was heard by Special Trial Judge Peter J. Panuthos pursuant to the provisions of section 7443A of the Code.1 The Court agrees with and adopts the Special Trial Judge’s opinion, which is set forth below.
OPINION OF THE SPECIAL TRIAL JUDGE
PANUTHOS, Special Trial Judge:
This case is before the Court on respondent’s motion to dismiss for lack of jurisdiction. By notice of final partnership administrative adjustment (FPAA) dated April 6, 1987, respondent determined adjustments to the partnership return of Montana Sapphire Associates, Ltd. (Montana Sapphire), for its 1983…
2Cases cited11 opinions
- Computer Programs Lambda, Ltd. v. CommissionerUnited States Tax Court · 1987
- Brooks v. CommissionerUnited States Tax Court · 1975
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- Carstenson v. CommissionerUnited States Tax Court · 1972
- Kraasch v. CommissionerUnited States Tax Court · 1978
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- Transpac Drilling Venture v. United StatesUnited States Court of Claims · 1992
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