T.C. Memo. 2007-171
UNITED STATES TAX COURT
RIVER CITY RANCHES #1 LTD., JEFFRY BERGAMYER, TAX MATTERS
PARTNER, RIVER CITY RANCHES #2 LTD., JEFFRY BERGAMYER,
TAX MATTERS PARTNER, RIVER CITY RANCHES #3 LTD., JEFFRY
BERGAMYER, TAX MATTERS PARTNER, RIVER CITY RANCHES #4 LTD.,
JEFFRY BERGAMYER, TAX MATTERS PARTNER, RIVER CITY RANCHES #5
LTD., JEFFRY BERGAMYER, TAX MATTERS PARTNER, RIVER CITY RANCHES
#6 LTD., JEFFRY BERGAMYER, TAX MATTERS PARTNER, ET AL.,1
Petitioners v.
COMMISSIONER OF INTERNAL REVENUE, Respondent*
1Cases of the following petitioners are consolidated
herewith: River City Ranches #2, J.V., Jeffry Bergamyer, Tax
Matters Partner, docket No. 4876-94; River City Ranches #3, J.V.,
Jeffry Bergamyer, Tax Matters Partner, docket No. 9550-94; River
City Ranches #5, J.V., Stephen Hughes, Tax Matters Partner,
docket No. 9552-94; River City Ranches 1985-2, J.V., Jeffry
Bergamyer, Tax Matters Partner, docket No. 9554-94; River City
Ranches #3, J.V., Jeffry Bergamyer, Tax Matters Partner, docket
No. 13595-94; River City Ranches #5, J.V., Stephen Hughes, Tax
Matters Partner, docket No. 13597-94; River City Ranches 1985-2,
J.V., Jeffry Bergamyer, Tax Matters Partner, docket No. 13599-94;
River City Ranches No. 4, Ltd., Jeffry Bergamyer, Tax Matters
Partner, docket No. 14038-96.
*This opinion supplements our previously filed Memorandum
Findings of Fact and Opinion in River City Ranches #1 Ltd. v.
Commissioner, T.C. Memo. 2003-150, affd. in part, revd. in part
and remanded 401 F.3d 1136 (9th Cir. 2005).
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Last modified: November 10, 2007