T.C. Memo. 2001-282
UNITED STATES TAX COURT
HOYT AND SONS RANCH PROPERTIES LTD. NV, SHORTHORN GENETIC
ENGINEERING 1984-5, J.V., A PARTNER OTHER THAN THE TAX MATTERS
PARTNER, Petitioner v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 12613-00. Filed October 11, 2001.
Montgomery W. Cobb, for petitioner.
Thomas N. Tomashek and Alan E. Staines, for respondent.
MEMORANDUM OPINION
DAWSON, Judge: This case was assigned to Special Trial
Judge Stanley J. Goldberg pursuant to Rules 180, 181, and 183.
Unless otherwise indicated, section references herein are to the
Internal Revenue Code in effect for the year in issue, and Rule
references are to the Tax Court Rules of Practice and Procedure.
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