- 10 - 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’sPage: Previous 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 Next
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