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whether the decision in this case was obtained as a result of
fraud on the Court.
Background
Because of the unusual circumstances of this case, we
consider it appropriate to recount in some detail the events
preceding Winer's filing of the petition.
A. The Plastics Recycling Transactions
The present case involves participants' investment in a
limited partnership, Davenport, that purportedly leased Sentinel
expanded polystyrene (EPS) recyclers.
The transactions involving the Sentinel EPS recyclers
purportedly leased by Davenport are in substance the same as
those in the Clearwater Group limited partnership (Clearwater),
the partnership considered in Provizer v. Commissioner, T.C.
Memo. 1992-177, affd. without published opinion 996 F.2d 1216
(6th Cir. 1993). Winer was the general partner of Clearwater.
This Court has taken judicial notice of both the opinion and the
record in the Provizer case, which is uniformly viewed as the
lead case involving the Plastics Recycling transactions, and
which held that those transactions were in substance a sham.
B. The Partnership
Participants were limited partners in Davenport, a New York
limited partnership organized and promoted by Winer at the end of
1982. Winer was the sole general partner of Davenport at all
relevant times.
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