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Another tax case project, the Bromwell Book project
(hereinafter sometimes referred to as Bromwell), was active at
the same time as Barrister. The Bromwell partnerships started to
be formed in 1978 or 1979. Winkler served as the Commissioner’s
lead counsel for Bromwell; he considered Bromwell to be a
predecessor of Barrister.
For the years before the enactment of the so-called
“partnership litigation” provisions in the Tax Equity and Fiscal
Responsibility Act of 1982 (TEFRA 1982), Pub. L. 97-248, 96 Stat.
324,5 efforts were made to (1) group related partnership cases,
(2) designate one or more cases in a group as “lead cases”, and
(3) try to have the parties in other cases in the related
partnership group agree to be bound by the outcome of the lead
cases. On January 2, 1986, Special Trial Judge Pate issued a
Memorandum Sur Order which, the parties have stipulated,
established Leger v. Commissioner, docket No. 18640-84, as “a
test case with regard to all of the Bromwell Book cases.”
5 Sec. 402 of TEFRA 1982 provides for the unified audit and
litigation procedures of subch. C of ch. 63 (secs. 6221 et seq.)
(the “TEFRA provisions”). Under the TEFRA provisions, if the
dispute arises from a “partnership item” (as defined by sec.
6231(a)(3)), then the dispute is resolved at the partnership
level. Sec. 6221; see Maxwell v. Commissioner, 87 T.C. 783, 787-
788 (1986) (explaining the effect of the TEFRA provisions). The
TEFRA provisions generally apply to partnership taxable years
beginning after Sept. 3, 1982. TEFRA 1982 sec. 407, 96 Stat. at
670.
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