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December 9, 2003. Together with that motion he lodged with the
Court a Motion to Vacate Order of Dismissal and Decision and a
Motion to be Appointed Tax Matters Partner.
This case is a so-called TEFRA partnership proceeding under
sections 6221-6233 and involves disallowed deductions claimed
with respect to a motion picture promotion. The Court held pre-
trial conferences on September 21-22, 1994, and on February 8,
1995. At those conferences, none of the partners who appeared
indicated a desire to prosecute this case or other similar cases.
Furthermore, there is no active tax matters partner in this case.
On July 10, 1995, respondent filed a Motion to Dismiss for
Failure to Properly Prosecute. That motion was held in abeyance
while the Court disposed of potentially dispositive motions
concerning certain partners who had elected to participate. The
Court disposed of those motions. See Greenberg Bros. Pship. #4
v. Commissioner, 111 T.C. 198 (1998), affd. in part and revd. in
part sub nom. Cinema ‘84 v. Commissioner, 294 F.3d 432 (2d Cir.
2002).
This case was calendared for hearing on respondent's Motion
to Dismiss for Failure to Properly Prosecute at the Special
Session of the Court held on July 6, 1999. The order provided
that “IF THERE IS NO APPEARANCE BY OR ON BEHALF OF A PARTNER WHO
WILL PROSECUTE THIS MATTER, THE COURT WILL DISMISS THIS CASE FOR
FAILURE TO PROPERLY PROSECUTE AND ENTER A DECISION SUSTAINING
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