Stone Canyon Partners, JCB Stone Canyon Investments, LLC, Tax Matters Partner - Page 1
T.C. Memo. 2007-377
UNITED STATES TAX COURT
STONE CANYON PARTNERS, JCB STONE CANYON INVESTMENTS, LLC, TAX
MATTERS PARTNER, Petitioner v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 9664-07. Filed December 26, 2007.
Richard E. Hodge, William E. Johnson, Steven R. Mather, and
Elliott H. Kajan, for petitioner.
Michael L. Boman, for respondent.
VASQUEZ, Judge: This case is before us on petitioner’s
motion to dismiss for lack of jurisdiction pursuant to Rule
240(c) on the grounds that respondent has failed to issue a valid
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Last modified: March 27, 2008