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.
Read the full summary
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
CINEMA '84, RICHARD M. GREENBERG, TAX MATTERS PARTNER, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Cinema '84 v. Comm'r
No. 621-92
United States Tax Court
122 T.C. 264; 2004 U.S. Tax Ct. LEXIS 13; 122 T.C. No. 13;
March 23, 2004., Filed
Cinema '84 v. Commissioner, 294 F.3d 432, 2002 U.S. App. LEXIS 9798 (2d Cir., 2002)
Motion for leave to file notice of election to participate out of time denied.
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
affi…
2Cases cited25 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
- United States v. AcriSupreme Court of the United States · 1955
- 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
20 more not listed; retrieve them via the Exa API.