- 43 -
case actually tried with respect to the underlying plastics
recycling transaction. As discussed previously, Provizer,
resolved in T.C. Memo. 1992-177, has been uniformly viewed as the
lead case involving Sentinel EPE recyclers.
During 1992 and 1993, respondent prepared four partnership
cases as test cases (the SAB cases)8 for the Sentinel EPS
recycler. On August 2, 1993, the day the trial of the SAB cases
was scheduled to begin, the TMP of these partnerships conceded
all partnership adjustments in full in open court. As a result
of the TMP's concessions, decisions were entered in favor of
respondent in the SAB test cases.
After the complete concession by the TMP in the SAB cases,
respondent wrote to Gordon on August 6, 1993, and inquired as to
how Winer intended to proceed in his partnership cases.
Respondent's letter stated: "Please advise this office by August
20, 1993, whether you will concede in full or try your cases in
Tax Court. If we do not hear from you by August 20, 1993, we
will file motions to calendar your cases for trial."
Thereafter, on August 30, 1993, respondent filed a motion to
8 The cases involved were: SAB Recycling Associates 1982, SAB
Management, Ltd., Tax Matters Partner v. Commissioner, docket No.
4504-92; SAB Recycling Associates 1983, SAB Management, Ltd., Tax
Matters Partner v. Commissioner, docket No. 4526-92; SAB Foam
Recycling Associates 1982, SAB Management, Ltd., Tax Matters
Partner v. Commissioner, docket No. 5103-92; and SAB Foam
Recycling Associates 1983, SAB Management, Ltd., Tax Matters
Partner v. Commissioner, docket No. 4826-92.
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