Greenberg Brothers Partnership #4, a.k.a. Breathless Associates, Richard M. Greenberg, Tax Matters Partner, et al. - Page 1

                                                                                     










                                   111 T.C. No. 7                                     


                               UNITED STATES TAX COURT                                

                     GREENBERG BROTHERS PARTNERSHIP #4, a.k.a.                        
                    BREATHLESS ASSOCIATES, RICHARD M. GREENBERG,                      
                     TAX MATTERS PARTNER, ET AL.,1 Petitioner v.                      
                    COMMISSIONER OF INTERNAL REVENUE, Respondent                      

               Docket Nos. 19575-91, 22780-91,       Filed August 24, 1998.           
                    29878-91,   621-92,                                               
                         623-92,  3968-92,                                            
                         4432-92, 13014-92,                                           
                         15641-92, 12062-94.                                          


               1                                                                      
                    Cases of the following petitioners are consolidated               
          herewith:  Greenberg Brothers Partnership #12, a.k.a Lone Wolf              
          McQuade Associates, Richard M. Greenberg, Tax Matters Partner,              
          docket No. 22780-91; Easy Money Associates, Richard M. Greenberg,           
          Tax Matters Partner, docket No. 29878-91; Cinema '84, Richard M.            
          Greenberg, Tax Matters Partner, docket No. 621-92; First Blood              
          Associates, Richard M. Greenberg, Tax Matters Partner, docket No.           
          623-92; Under Fire Associates, Richard M. Greenberg, Tax Matters            
          Partner, docket No. 3968-92; Cinema '85, Richard M. Greenberg,              
          Tax Matters Partner, docket No. 4432-92; First Blood Associates,            
          Richard M. Greenberg, Tax Matters Partner, docket No. 13014-92;             
          First Blood Associates, Richard M. Greenberg, Tax Matters                   
          Partner, docket No. 15641-92; First Blood Associates, Eugene C.             
          Lipsky, A Partner Other Than the Tax Matters Partner, docket No.            
          12062-94.                                                                   




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