W. Robert Curtis and Cheryl L. Riess-Curtis - Page 2

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          the Special Trial Judge, which is set forth below.                          
                         OPINION OF THE SPECIAL TRIAL JUDGE                           
               ARMEN, Special Trial Judge:  This case is before the Court             
          on respondent's Motion for Leave to File a Motion to Vacate                 
          Decision Out of Time (respondent's Motion for Leave).  The issue            
          for decision is whether grounds exist in this case for vacating             
          what is otherwise a final decision.                                         
               Petitioners W. Robert Curtis and Cheryl L. Riess-Curtis                
          resided in New York, New York, at the time that their petition              
          was filed with the Court.                                                   
               Petitioners were sole equal shareholders in Curtis & Riess-            
          Curtis, P.C. (the Curtis corporation) during 1989.                          
               Edwin C. Hamada was the sole shareholder in Edwin C. Hamada,           
          P.C. (the Hamada corporation) during 1989.                                  
               During 1989, the Curtis corporation and the Hamada                     
          corporation were sole partners in Curtis, Hamada & Curtis (the              
          Curtis-Hamada partnership), a partnership subject to the unified            
          partnership audit and litigation procedures set forth in sections           
          6221 through 6231.  Tax Equity and Fiscal Responsibility Act of             
          1982 (TEFRA), Pub. L. 97-248, sec. 402(a), 96 Stat. 324, 648.  On           
          or about October 3, 1990, the Curtis-Hamada partnership filed               
          Form 1065 (Partnership Return of Income) for 1989 and identified            
          Edwin C. Hamada, P.C. as the tax matters partner.  On this return           
          the partnership claimed an ordinary loss in the amount of                   

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