Cinema '84, Richard M. Greenberg, Tax Matters Partner - Page 1

                                   122 T.C. No. 13                                    

                               UNITED STATES TAX COURT                                

          CINEMA ‘84, RICHARD M. GREENBERG, TAX MATTERS PARTNER, Petitioner           
                   v. COMMISSIONER OF INTERNAL REVENUE, Respondent                    

               Docket No. 621-92.              Filed March 23, 2004.                  

                    In this TEFRA partnership proceeding, the Court                   
               entered an Order of Dismissal and Decision, and that                   
               decision was appealed to the Court of Appeals for the                  
               Second Circuit.  The Court of Appeals affirmed in part                 
               and reversed in part the decision of this Court, and,                  
               in accord with the mandate, this Court issued an order                 
               dismissing this case for lack of jurisdiction as to a                  
               participating partner.  The Court’s Order of Dismissal                 
               and Decision is otherwise final under sec. 7481(a),                    
                    M, a partner of the partnership who had not                       
               previously participated in this proceeding, filed a                    
               motion for leave to file notice of election to                         
               participate out of time and lodged with the Court a                    
               motion to vacate order of dismissal and decision and a                 
               motion to be appointed tax matters partner.                            

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