- 2 -
OPINION
CHIECHI, Judge: These cases are before the Court on respon-
dent’s respective motions to dismiss for lack of jurisdiction
(respondent’s respective motions) and petitioners’ respective
motions to dismiss partnership items and affected items (peti-
tioners’ respective motions). We shall grant respondent’s
respective motions and deny petitioners’ respective motions.
Background
The record establishes and/or the respective parties in
these cases do not dispute the following.
Petitioners in these consolidated cases resided in the State
of New York at the time they filed their respective petitions.
During the taxable years 1999 and 2000, petitioners Arlene
Nussdorf, Glenn Nussdorf, and Stephen Nussdorf, through certain
flowthrough entities that they respectively owned and that are to
be disregarded for Federal income tax (tax) purposes (flowthrough
entities), were members of or partners2 in Evergreen Trading, LLC
(Evergreen Trading), an entity subject to the provisions of
sections 6221-6234.3
2The Court’s use of the words “members”, “partners”, and
similar words is for convenience only and does not indicate the
Court’s agreement that such words reflect the substance of what
transpired.
3All section references are to the Internal Revenue Code
(Code) in effect at all relevant times.
Page: Previous 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 Next
Last modified: November 10, 2007