T.C. Memo. 2001-85
UNITED STATES TAX COURT
MADISON RECYCLING ASSOCIATES,
DAVID A. BELDON, ROBERT T. BOYD, DOUGLAS C. BRANDON,
STEWART PIERCE BROWN, LLOYD E. BUSCH, DAVID J. D’ANTONI,
JOHN H. DELANEY, JR., DANIEL C. GREER, GERALD O.
HENDERSON, CHARLES D. HOERTZ, ESTATE OF JOSEPH KESSEL,
THOMAS P. KOREHLE, JOSIAH O. LOW, III, ROBERT J.
RIPSTON, HOWARD S. SIEVER, LAVONNE F. SIEVER, JAMES W.
SIMPSON, JR., R. BARRY UBER, LILLIAN D. WILLIAMS, PARTNERS
OTHER THAN THE TAX MATTERS PARTNER, Petitioners v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 10601-88. Filed April 9, 2001.
Gillard B. Johnson III, for petitioners.
John R. Mikalchus and Maureen T. O’Brien, for respondent.
MEMORANDUM FINDINGS OF FACT AND OPINION
GERBER, Judge: This case was assigned to Special Trial
Judge Lewis R. Carluzzo pursuant to section 7443A(b)(5) and Rules
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