T.C. Memo. 2007-339 UNITED STATES TAX COURT STERLING TRADING OPPORTUNITIES, L.L.C., SENTINEL ADVISORS, L.L.C., TAX MATTERS PARTNER, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent TOPAZ TRADING, L.L.C., SENTINEL ADVISORS, L.L.C., TAX MATTERS PARTNER, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket Nos. 12361-05, 12629-05. Filed November 14, 2007. Felix B. Laughlin and Mark D. Allison, for petitioner. Bryan C. Skarlatos and Christopher M. Ferguson, for participating partner. Clare W. Darcy, for respondent. MEMORANDUM OPINION HALPERN, Judge: Respondent has moved to compel production of documents (the motion). Participating partner AS/EI Investments, L.L.C. (the L.L.C.), and petitioner object. L.L.C.Page: 1 2 3 4 5 6 7 8 NextLast modified: March 27, 2008