Arlene Nussdorf, et al. - Page 1















                                   129 T.C. No. 5                                     


                               UNITED STATES TAX COURT                                


                      ARLENE NUSSDORF, ET AL.,1 Petitioners v.                        
                    COMMISSIONER OF INTERNAL REVENUE, Respondent                      


               Docket Nos. 24289-05, 24297-05,   Filed August 16, 2007.               
                           24301-05.                                                  


                    Held:  Certain items relating to the purported                    
               contributions of certain Euro options to Evergreen                     
               Trading, LLC, by its respective members, including such                
               members’ respective bases in such options, are                         
               partnership items, as defined in sec. 6231(a)(3),                      
               I.R.C.                                                                 


               David D. Aughtry, Linda S. Paine, and William E. Buchanan,             
          for petitioners.                                                            
               William C. Bogardus, for respondent.                                   


               1Cases of the following petitioners are consolidated                   
          herewith:  Glenn Nussdorf & Claudine Strum, docket No. 24297-05,            
          and Stephen & Alicia Nussdorf, docket No. 24301-05.                         





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