- 3 -
and (2) and 6661 and for increased interest under section
6621(c).
Following the release of Robertson I, the Court and
counsel for the parties in 47 other cases that were filed
by the other unitholders of the Roscrea Trust and by
petitioners for the years 1982, 1983, and 1985 agreed that
petitioners and the other unitholders of the Trust were
bound by Robertson I as to the losses claimed from the
Trust, a determination made at the entity level, but that
the other unitholders were not bound by Robertson I as to
a unitholder's liability for the additions to tax under
sections 6653 and 6661, a determination made at the unit-
holder level. See Merino v. Commissioner, T.C. Memo. 1997-
385; Webb v. Commissioner, T.C. Memo. 1990-556, remanded
without published opinion 17 F.3d 398 (9th Cir. 1994).
The other unitholders advised the Court that they wished
to present evidence on the issue of their liability for
the additions to tax under sections 6653 and 6661 but
represented that such evidence would not be taxpayer
specific. After discussions, the parties in each of
the related cases agreed to be bound by the result in
the instant case, and the Court reopened the record and set
it for further trial to permit petitioners to introduce
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