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ACM PARTNERSHIP v. C.I.R.

Nos. 97-7484, 97-7527.

157 F.3d 231 (1998)

ACM PARTNERSHIP, Southampton-Hamilton Company, Tax Matters Partner, Appellant in No. 97-7484 v. COMMISSIONER OF INTERNAL REVENUE ACM PARTNERSHIP, Southampton-Hamilton Company, Tax Matters Partner, v. COMMISSIONER OF INTERNAL REVENUE, Appellant in No. 97-7527.

United States Court of Appeals, Third Circuit.

Decided October 13, 1998.

Attorney(s) appearing for the Case

Albert H. Turkus (argued), Fred T. Goldberg, Jr., Pamela F. Olson, Skadden, Arps, Slate, Meagher & Flom, LLP, Washington, DC; William L. Goldman, Christopher Kliefoth McDermott, Will & Emery, Washington, DC, for Appellant and Cross Appellee ACM Partnership, Southampton-Hamilton Company, Tax Matters Partner.

Loretta C. Argrett, Assistant Attorney General, Richard Farber, Edward T. Perelmuter (argued), Tax Division Department of Justice, Washington, DC, for Appellee and Cross Appellant Commissioner of Internal Revenue.

BEFORE: GREENBERG, ALITO, and McKEE, Circuit Judges

OPINION OF THE COURT

GREENBERG, Circuit Judge.

I. INTRODUCTION

Appellant ACM Partnership ("ACM"), through its tax matters partner Southampton-Hamilton Company ("Southampton"), appeals from a decision of the United States Tax Court dated June 12, 1997. The Tax Court's jurisdiction rested on I.R.C. §§ 7442, 6213 and 6226 based on appellant's timely filing of a petition seeking redetermination of a deficiency and review of a Final Partnership...

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