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in bankruptcy by Mr. Locke divested this Court of jurisdiction
over Mr. Locke and his partnership items pursuant to section
6231(b) and (c)1 and section 301.6231(c)-7T(a), Temporary Proced.
& Admin. Regs., 52 Fed. Reg. 6793 (Mar. 5, 1987) (the bankruptcy
rule). The primary issue is whether the operation of the
bankruptcy rule also divests this Court's jurisdiction over Mrs.
Locke, who is deemed a partner and a party to these proceedings
subject to the unified audit and litigation procedures of
sections 6221 through 6231 enacted by the Tax Equity & Fiscal
Responsibility Act of 1982 (TEFRA), Pub. L. 97-248, sec. 402(a),
96 Stat. 648, by virtue of having filed joint income tax returns
with Mr. Locke.
Background
Greenberg Brothers Partnership #12, a.k.a. Lone Wolf McQuade
Associates and Cinema '84 (the partnerships) are two of a number
of partnerships formed to purchase and exploit the rights to
certain films. The general partners of those partnerships were
Richard M. Greenberg and/or A. Frederick Greenberg.2 Respondent
1
Unless otherwise indicated, all section references are
to the Internal Revenue Code in effect for the years in issue,
and all Rule references are to the Tax Court Rules of Practice
and Procedure.
2
On its partnership returns for the years in issue
Greenberg Brothers Partnership #12, a.k.a. Lone Wolf McQuade
Associates claimed loss deductions based on the alleged purchase
of the films "Lone Wolf McQuade" and "Strange Invaders". On its
partnership returns for the years in issue Cinema '84 claimed
(continued...)
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