T.C. Memo. 1998-213
UNITED STATES TAX COURT
CINEMA '85, RICHARD M. GREENBERG,
TAX MATTERS PARTNER, Petitioner v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 4432-92. Filed June 17, 1998.
Thomas E. Redding and Sallie W. Gladney, for participant
William A. Newman.
Joseph F. Long and Gerald A. Thorpe, for respondent.
MEMORANDUM FINDINGS OF FACT AND OPINION
POWELL, Special Trial Judge: This case is before the Court
on participant William A. Newman's (Mr. Newman) motion to dismiss
for lack of jurisdiction. The underlying dispute arises from Mr.
Newman's interest in Cinema '85 (sometimes referred to as the
partnership). The parties agree that for the partnership taxable
years in issue the partnership is subject to the unified audit
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