- 41 -
motivated. In the orders and decisions entered pursuant to
Shorthorn Genetic Engg., the Court explicitly stated that it was
not considering the section 6621(c) interest issue. The opinion
and the orders and decisions cannot fairly be interpreted as
making findings or determinations regarding whether DGE 85-5’s
transactions were tax motivated.17 As this case is appealable to
the Ninth Circuit, we defer to the Ninth Circuit’s determination
that, for purposes of section 6621(c), the character of a
partnership’s transactions is a partnership item to be determined
at the partnership level. See River City Ranches #1 Ltd. v.
Commissioner, 401 F.3d at 1143-1144; see also Golsen v.
Commissioner, supra at 757. Because this is a partner-level
case, we do not have jurisdiction to determine DGE 85-5’s
partnership items, including whether its transactions were tax
motivated. See sec. 6221; Sparks v. Commissioner, supra at 1284;
Maxwell v. Commissioner, supra at 789. Therefore, we cannot
determine whether petitioner had substantial underpayments of tax
resulting from tax-motivated transactions and shall dismiss for
lack of jurisdiction petitioner’s claim regarding section 6621(c)
interest.
17 Neither party appealed the Tax Court’s decision in
Shorthorn Genetic Engg. 1982-2, Ltd. v. Commissioner, T.C. Memo.
1996-515, and that decision is now final.
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