Brookes v. Commissioner
United States Tax Court
Ps were partners in a partnership that was the subject of a partnership proceeding. R mailed a notice of final partnership administrative adjustment (FPAA) for taxable years 1983 and 1984 to the tax matters partner (TMP). The TMP filed a petition, and Ps filed a motion to participate in the partnership proceeding, which this Court granted. The TMP settled the partnership case and certified that no party objected to the settlement.
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Ps were partners in a partnership that was the subject of a partnership proceeding. R mailed a notice of final partnership administrative adjustment (FPAA) for taxable years 1983 and 1984 to the tax matters partner (TMP). The TMP filed a petition, and Ps filed a motion to participate in the partnership proceeding, which this Court granted. The TMP settled the partnership case and certified that no party objected to the settlement. Ps did not receive notice of the settlement before the decision was entered by this Court but received notice of the decision 4 days after it was entered. Ps object…
1Opinion of the Court
LAWRENCE V. AND KATHARINE T. BROOKES, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Brookes v. Commissioner
Docket No. 11770-96.
United States Tax Court
108 T.C. 1; 1997 U.S. Tax Ct. LEXIS 1; 108 T.C. No. 1;
January 2, 1997, Filed
An order granting respondent's motion and denying petitioners' motions will be issued.
Ps were partners in a partnership that was the subject of a partnership proceeding. R mailed a notice of final partnership administrative adjustment (FPAA) for taxable years 1983 and 1984 to the tax matters partner (TMP). The TMP filed a petition, and Ps filed a motion to…
2Cases cited22 opinions
- Brinkerhoff-Faris Trust & Savings Co. v. HillSupreme Court of the United States · 1930
- Maxwell v. CommissionerUnited States Tax Court · 1986
- N.C.F. Energy Partners v. CommissionerUnited States Tax Court · 1987
- Pyo v. CommissionerUnited States Tax Court · 1984
- Ben Abatti and Margaret Abatti v. Commissioner of the Internal Revenue ServiceCourt of Appeals for the Ninth Circuit · 1988
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