- 3 - Churchhill Oil & Gas Company, Inc., a Texas Corporation, 2435 Faber Place, Suite 200, Palo Alto, California 94303." On October 15, 1990, respondent filed an answer to the petition. On October 19, 1990, Mr. Haydon filed a Notice of Election to Participate on behalf of the following Transpac partners: Milton and Claire Chwasky, Donald A. and Maureen S. Cryan, Herbert and Hartwig Koenig, Murray A. and Adrienne Meltzer, and Murray and Doris Dichek. Sec. 6226(c)(2); Rule 245(b). On January 11, 1991, the Court issued an order assigning this case to Judge Charles E. Clapp for trial or other disposition. A copy of this order was mailed to the TMP at the address provided in the petition but was returned to the Court by the U.S. Postal Service marked "RETURN TO SENDER NO FORWARD ORDER ON FILE UNABLE TO FORWARD". On April 20, 1992, petitioners filed a Motion for Summary Judgment on the ground that respondent had failed to issue the disputed FPAA's within the applicable period of limitations. Petitioners' Motion for Summary Judgment was denied. See Transpac Drilling Venture 1982-16 v. Commissioner, T.C. Memo. 1994-26. On May 11, 1994, the Court issued an order advising petitioners and the participating partners that documents served on the TMP were returned to the Court as undeliverable by the U.S. Postal Service. The order, which includes a citation toPage: Previous 1 2 3 4 5 6 7 8 9 10 Next
Last modified: May 25, 2011