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respondent’s denial was an abuse of discretion. Because we
believe some delays were caused by the dilatory performance of
ministerial acts by respondent, we hold that it was an abuse of
discretion in part, and that petitioners are entitled to interest
abatement for the periods: (1) September 9, 1995, through March
31, 1996; and (2) April 1 through July 19, 1999.
FINDINGS OF FACT
Some of the facts are stipulated. The stipulation of facts
and the attached exhibits are incorporated herein by this
reference. At the time the petition was filed, petitioners
resided in Santa Paula, California.
On their 1984 Federal income tax return, petitioners
reported a loss on Schedule E, Supplemental Income and Loss, of
$12,750, attributable to their investment in a partnership called
South Bay Partners (South Bay). South Bay was a limited partner
in Redwood Associates (Redwood), one of 50 coal tax shelter
partnerships or joint ventures (Swanton programs) created by
Norman Swanton (Mr. Swanton).2 In 1972, Mr. Swanton cofounded
2 Redwood and 18 other Swanton programs were formed after
the enactment of the Tax Equity and Fiscal Responsibility Act of
1982 (TEFRA), Pub. L. 97-248, secs. 402-407(a), 96 Stat. 648, and
are subject to the partnership rules of TEFRA. The remaining 30
Swanton partnerships were formed before the enactment of TEFRA.
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