122 T.C. No. 13
UNITED STATES TAX COURT
CINEMA ‘84, RICHARD M. GREENBERG, TAX MATTERS PARTNER, Petitioner
v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 621-92. Filed March 23, 2004.
In this TEFRA partnership proceeding, the Court
entered an Order of Dismissal and Decision, and that
decision was appealed to the Court of Appeals for the
Second Circuit. The Court of Appeals affirmed in part
and reversed in part the decision of this Court, and,
in accord with the mandate, this Court issued an order
dismissing this case for lack of jurisdiction as to a
participating partner. The Court’s Order of Dismissal
and Decision is otherwise final under sec. 7481(a),
I.R.C.
M, a partner of the partnership who had not
previously participated in this proceeding, filed a
motion for leave to file notice of election to
participate out of time and lodged with the Court a
motion to vacate order of dismissal and decision and a
motion to be appointed tax matters partner.
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