Santa Monica Pictures, LLC, Perry Lerner, Tax Matters Partner - Page 1

                                 T.C. Memo. 2005-104                                  


                               UNITED STATES TAX COURT                                


           SANTA MONICA PICTURES, LLC, PERRY LERNER, TAX MATTERS PARTNER,             
             Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent               
          CORONA FILM FINANCE FUND, LLC, PERRY LERNER, TAX MATTERS PARTNER,           
             Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent               

               Docket Nos. 6163-03, 6164-03.*     Filed May 11, 2005.                 

               George W. Connelly, Jr., Linda S. Paine, and Phyllis Ann               
          Guillory, for petitioner.                                                   
               James P. Thurston, H. Clifton Bonney, Jr., and Kenneth C.              
          Peterson, for respondent.                                                   



               * Petitioner in docket No. 6163-03 is Santa Monica Pictures,           
          LLC (SMP), Perry Lerner, Tax Matters Partner.  Petitioner in                
          docket No. 6164-03 is Corona Film Finance Fund, LLC (Corona),               
          Perry Lerner, Tax Matters Partner.  By Order dated Jan. 16, 2004,           
          we consolidated these cases for purposes of trial, briefing, and            
          opinion.  References to petitioner in this opinion are to Perry             
          Lerner in his capacity as tax matters partner of SMP and Corona.            





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