T.C. Memo. 1996-72 UNITED STATES TAX COURT MESERVE DRILLING PARTNERS, REGIONAL RESOURCES, INC., F.K.A. R & R ENERGY, INC., TAX MATTERS PARTNER, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent COLUMBIA ENERGY FUND 1982, REGIONAL RESOURCES, INC., F.K.A. R & R ENERGY, INC., TAX MATTERS PARTNER, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket Nos. 19262-86, 19904-86. Filed February 21, 1996. Robert B. Martin, Jr., for petitioner. Jack H. Klinghoffer, for respondent. MEMORANDUM OPINION DAWSON, Judge: These cases were assigned to Special Trial Judge Larry L. Nameroff pursuant to section 7443A(b)(4) of the Code and Rules 180, 181, and 183.1 The Court agrees with and 1 All section references are to the Internal Revenue Code in effect for the years in issue. All Rule references are to the Tax Court Rules of Practice and Procedure.Page: 1 2 3 4 5 6 7 8 9 Next
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