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between the parties with respect to a partnership item, or any
adjustment set forth in the notice of deficiency for that matter.
See sec. 7459(c).
Because there was no agreement with respect to the loss
attributable to the Curtis-Hamada partnership, the partnership
item in this case, section 6231(b)(1)(C) did not operate to
convert such partnership item into a nonpartnership item.
We have considered petitioners' remaining arguments and do
not find them persuasive.
Because section 6231(b)(1)(A) and section 6231(b)(1)(C) did
not, at the time the decision was entered, convert the loss
attributable to the Curtis-Hamada partnership into a
nonpartnership item, such partnership loss was a partnership item
over which this Court had no jurisdiction in this case.
Accordingly, we will grant respondent's Motion For Leave to File
a Motion to Vacate Decision Out of Time.
To reflect the foregoing,
An appropriate order will
be issued.
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Last modified: May 25, 2011