River City Ranches #1 Ltd., Jeffry Bergamyer, Tax Matters Partner - Page 2
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Docket Nos. 787-91, 4876-94, Filed July 2, 2007.
Montgomery W. Cobb, for petitioners.
Terri A. Merriam, for participating partners in docket Nos.
9554-94 and 13599-94.
Catherine J. Caballero, Thomas N. Tomashek, Gregory M. Hahn,
Nhi Luu, and Dean H. Wakayama, for respondent.
SUPPLEMENTAL MEMORANDUM FINDINGS OF FACT AND OPINION
DAWSON, Judge: These cases are now before the Court on
remand from the U.S. Court of Appeals for the Ninth Circuit.
River City Ranches #1 Ltd. v. Commissioner, 401 F.3d 1136 (9th
Cir. 2005) (River City Ranches II), affg. in part, revg. in part
and remanding T.C. Memo. 2003-150 (River City Ranches I). The
Court of Appeals concluded that we erred in holding that we
lacked jurisdiction to make findings concerning the character of
the partnerships’ transactions for purposes of the penalty-
interest provisions of section 6621(c)2 and mandated that we make
such findings. The Court of Appeals also directed us to permit
2Unless otherwise indicated, section references herein are
to the Internal Revenue Code in effect for the taxable years in
issue, and Rule references are to the Tax Court Rules of Practice
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Last modified: November 10, 2007