Cinema '85, Richard M. Greenberg, Tax Matters Partner - Page 1

                                 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              

Page:   1  2  3  4  5  6  7  8  9  10  11  12  13  14  Next

Last modified: May 25, 2011