Legal Opinion
Cinema '84, Richard M. Greenberg, Tax Matters Partner v. Commissioner
United States Tax Court
Decided March 23, 2004No. 621-92Unknown
1Opinion of the Court
122 T.C. No. 13
UNITED STATES TAX COURT CINEMA ‘84, RICHARD M. GREENBERG, TAX MATTERS PARTNER, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket No. 621-92. Filed March 23, 2004. 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…
2Cases cited24 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
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