Basr Partnership, by and Through, William F. Pettinati, Sr., Tax Matters Partner v. United States

In the United States Court of Federal Claims No. 10-244 Filed: September 30, 2013 ************************************* * Jurisdiction,

28 U.S.C. § 1508

(re: 28 * U.S.C. § 6226 petition); * Summary Judgment, RCFC 56(c); * Tax Equity and Fiscal Responsibility Act of * 1982,

Pub. L. No. 97-248, 96

Stat. 324 BASR PARTNERSHIP, by and through, * (1982) (codified as amended in scattered WILLIAM F. PETTINATI, SR., * sections of 26 U.S.C.); Tax Matters Partner, *

26 U.S.C. § 743

(adjustment to basis of * partnership property); Plaintiff, *

26 U.S.C. § 754

(election to adjust partnership * basis); v. * 26…