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On September 22, 1986, Shematz notified petitioners that
respondent intended to seek continuances in the Bromwell cases
pending resolution of Leger v. Commissioner, supra, and that the
decision in Leger v. Commissioner, supra, was likely to be
appealed and would thus delay the outcome of their case for
several years.
On March 18, 1987, we filed our opinion in Leger v.
Commissioner, T.C. Memo. 1987-146, affd. without published
opinion 860 F.2d 435 (5th Cir. 1988), wherein we sustained the
Commissioner’s determinations that the taxpayers were not
entitled to claim their distributive share of the partnership
investment credit and losses, because the partnership was not
engaged in for-profit activities under section 183.
On May 15, 1987, petitioners’ case was assigned to Special
Trial Judge Pate for trial or other disposition.
On March 20, 1989, Special Trial Judge Pate invited Winkler
and the Barrister cases taxpayers or their counsel (including
petitioners’ case) to a pretrial conference scheduled for June
16, 1989, in order to consider and decide a number of procedural
matters, including “The choice of lead cases (a maximum of
four)”.
Winkler determined that, if the Tax Court was going to try a
Barrister case, then the Commissioner and the taxpayers should
follow the Tax Court’s opinion, rather than the Commissioner’s
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