River City Ranches #1 Ltd., Leon Shepard, Tax Matters Partner - Page 1

                                T.C. Memo. 2003-150                                   


                               UNITED STATES TAX COURT                                


                     RIVER CITY RANCHES #1 LTD., LEON SHEPARD,                        
                                TAX MATTERS PARTNER,                                  
                     RIVER CITY RANCHES #2 LTD., LEON SHEPARD,                        
                                TAX MATTERS PARTNER,                                  
                      RIVER CITY RANCHES #3 LTD., LEON SHEPARD,                       
                                TAX MATTERS PARTNER,                                  
                      RIVER CITY RANCHES #4 LTD., LEON SHEPARD,                       
                                TAX MATTERS PARTNER,                                  
                      RIVER CITY RANCHES #5 LTD., LEON SHEPARD,                       
                                TAX MATTERS PARTNER,                                  
                      RIVER CITY RANCHES #6 LTD., LEON SHEPARD,                       
                                TAX MATTERS PARTNER,                                  
                               ET AL.,1 Petitioners v.                                
                    COMMISSIONER OF INTERNAL REVENUE, Respondent                      


               Docket Nos.   787-91,   4876-94,     Filed May 23, 2003.               
                           9550-94,   9552-94,                                        
                           9554-94,  13595-94,                                        
                           13597-94,  13599-94,                                       
                           382-95,    383-95,                                         

               1  The Appendix sets forth, for each of these consolidated             
          cases, the docket number, partnership, and tax matters partner.             
          By orders issued from June 22, 2000, through May 15, 2001, the              
          Court removed Walter J. Hoyt III (Jay Hoyt), as tax matters                 
          partner in each of the consolidated cases.  In those orders, the            
          Court appointed a successor tax matters partner in each case.               




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