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innocent spouse relief pursuant to section 6013(e);1 and (2)
respondent's motion for partial summary judgment that Robert W.
McMichael remained a partner of Life Care Communities of America,
Ltd. until June 30, 1990.2 As explained in greater detail below,
we shall grant respondent's motion to dismiss and to strike and
deny respondent's motion for partial summary judgment.
Background3
During 1981 and 1982, petitioner joined with Raymond Smith
(Smith) and Hudson Fowler (Fowler) in organizing several business
entities, including a Florida limited partnership known as Life
Care Communities of America, Ltd. (Life Care or the partnership),
for the purpose of developing, constructing, and owning a
retirement center known as Bentley Village. Although initially a
limited partner, petitioner became a general partner of Life Care
in March 1985.
In July 1985, Smith and Fowler used their combined voting
power to remove petitioner from managerial positions in the
1 Unless otherwise indicated, section references are to the
Internal Revenue Code, as amended, and Rule references are to the
Tax Court Rules of Practice and Procedure.
2 References to petitioner in the singular are to Robert W.
McMichael.
3 The following is a summary of the relevant facts drawn from
the entire record that do not appear to be in dispute. These
facts are stated solely for purposes of deciding the pending
motions. Fed. R. Civ. P. 52(a); Sundstrand Corp. v.
Commissioner, 98 T.C. 518, 520 (1992), affd. 17 F.3d 965 (7th
Cir. 1994).
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