T.C. Memo. 1998-146
UNITED STATES TAX COURT
GREENBERG BROTHERS PARTNERSHIP #12, a.k.a.
LONE WOLF MCQUADE ASSOCIATES, AND RICHARD M. GREENBERG,
TAX MATTERS PARTNER, Petitioner v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
CINEMA '84, RICHARD M. GREENBERG,
TAX MATTERS PARTNER, Petitioner v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket Nos. 22780-91, 621-92. Filed April 22, 1998.
Thomas E. Redding, for participants Edwin A. Locke, Jr. and
Karin M. Locke.
Joseph F. Long and Gerald A. Thorpe, for respondent.
MEMORANDUM OPINION
POWELL, Special Trial Judge: These consolidated cases are
before the Court on participants Edwin A. Locke, Jr. and Karin M.
Locke's (collectively the Lockes) motion to dismiss for lack of
jurisdiction. Respondent concedes that the filing of a petition
Page: 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 Next
Last modified: May 25, 2011