Greenberg Bros. P'ship 4 v. Commissioner
United States Tax Court
Pursuant to sec. 6224(c)(2), I.R.C., Ps request consistent settlement terms of partnership items with earlier settlement agreements that include concessions pertaining to partnership and nonpartnership items. HELD: A settlement agreement that includes concessions of partnership and nonpartnership items is not subject to the consistent settlement provisions under sec. 301.6224(c)-3T, Temporary Proced. & Admin. Regs., 52 Fed.
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Pursuant to sec. 6224(c)(2), I.R.C., Ps request consistent settlement terms of partnership items with earlier settlement agreements that include concessions pertaining to partnership and nonpartnership items. HELD: A settlement agreement that includes concessions of partnership and nonpartnership items is not subject to the consistent settlement provisions under sec. 301.6224(c)-3T, Temporary Proced. & Admin. Regs., 52 Fed. Reg. 6787 (Mar. 5, 1987). HELD, FURTHER: Sec. 301.6224(c)-3T, Temporary Proced. & Admin. Regs., supra, is valid.
1Opinion of the Court
OPINION
Dawson, Judge:
These cases were assigned to Special Trial Judge Carleton D. Powell pursuant to the provisions of section 7443A(b)(4) and Rules 180, 181, and 183.2 The Court agrees with and adopts the opinion of the Special Trial Judge, which is set forth below.
OPINION OF THE SPECIAL TRIAL JUDGE
Powell, Special Trial Judge:
These consolidated cases are before the Court on participating partners’ (participants) motions pursuant to section 6224(c)(2) for entry of orders compelling respondent to extend offers of consistent settlement, or, alternatively, for entry of decisions reflecting terms…
2Cases cited36 opinions
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- Morton v. RuizSupreme Court of the United States · 1974
- Burlington Northern Railroad v. Oklahoma Tax CommissionSupreme Court of the United States · 1987
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