Scenic Wonders Gallery, LLC - Page 2




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                                     Background                                       
               For purposes of respondent’s motion, the parties do not                
          dispute the following factual allegations that are part of the              
          record.  At all relevant times, Scenic Wonders Gallery, LLC                 
          (Scenic Wonders) was a limited liability company that is taxed as           
          a partnership because it did not make an election to be taxed as            
          a corporation.  Scenic Wonders filed partnership income tax                 
          returns, Forms 1065 (returns), for taxable years 1995 and 1996.             
          In those returns, it was indicated that there were two part-                
          ners/members of Scenic Wonders, i.e., Photo Art Publishing Trust            
          and Photo Art Marketing Ent.  Consequently, the provisions of               
          sections 6221 through 6234 apply.1                                          
               Respondent issued a Notice of Final Partnership Administra-            
          tive Adjustment which was addressed as follows:                             
               TAX MATTERS PARTNER                                                    
               SCENIC WONDERS GALLERY LLC                                             
               PHOTO ART MARKETING ENTERPRISES                                        
               320 N 89A 14                                                           
               SEDONA, AZ  86336                                                      
               John P. Wilde (Mr. Wilde) timely mailed to the Court a                 
          petition purportedly filed on behalf of Scenic Wonders.  Mr.                
          Wilde identified himself in the petition as co-trustee of Photo             
          Art Marketing Trust.  Mr. Wilde further represented in the                  



               1All section references are to the Internal Revenue Code in            
          effect for the years at issue.  All Rule references are to the              
          Tax Court Rules of Practice and Procedure.                                  





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Last modified: May 25, 2011