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
Last modified: May 25, 2011