Great Plains Gasification Associates, A Partnership, Transco Coal Gas Company, A Partner Other Than The Tax Matters Partner - Page 1

                                 T.C. Memo. 2006-276                                  


                               UNITED STATES TAX COURT                                


          GREAT PLAINS GASIFICATION ASSOCIATES, A PARTNERSHIP, TRANSCO COAL           
             GAS COMPANY, A PARTNER OTHER THAN THE TAX MATTERS PARTNER,               
                                    Petitioner v.                                     
                    COMMISSIONER OF INTERNAL REVENUE, Respondent                      


               Docket No. 10578-01.          Filed December 27, 2006.                 


               H. Karl Zeswitz, Jr., Kent L. Jones, and Mary E. Monahan,              
          for petitioner.1                                                            
               Derek B. Matta, David Q. Cao, John F. Eiman, and Elizabeth             
          Girafalco Chirich, for respondent.                                          







               1 The petition was signed by petitioner’s counsel, F. Brook            
          Voght, who died on Sept. 16, 2003.                                          





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