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.                 
                           9550-94,  9552-94,                                         
                           9554-94, 13595-94,                                         
                           13597-94, 13599-94,                                        

               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.                              


               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           
          and Procedure.                                                              

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Last modified: November 10, 2007