T.C. Memo. 2007-289
UNITED STATES TAX COURT
CURR-SPEC PARTNERS, LP, CURR-SPEC MANAGERS, LLC,
TAX MATTERS PARTNER, Petitioner v.
COMMISSIONER OF INTERNAL REVENUE, Respondent*
Docket No. 1350-05. Filed September 24, 2007.
J. Winston Krause, for petitioner.
Donna F. Herbert and Jonathon H. Sloat, for respondent.
MEMORANDUM OPINION
WELLS, Judge: The instant matter is a so-called Son-of-Boss
case1 and is before the Court on the following motions:
* The Court issued an opinion in this case, T.C. Memo. 2006-
266, on Dec. 14, 2006, which was withdrawn by order dated Jan. 3,
2007.
1 See Kligfeld Holdings v. Commissioner, 128 T.C. 192 (2007);
see also G-5 Inv. Pship. v. Commissioner, 128 T.C. 186 (2007).
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Last modified: November 10, 2007