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ABATTI v. COMMISSIONER

Docket Nos. 11112-80, 11300-80, 11503-80, 11505-80, 11511-80, 1697-81, 4249-81, 4250-81, 21412-81, 21413-81, 21463-81, 29508-81, 30280-81, 30545-81.

86 T.C. 1319 (1986)

BEN AND MARGARET ABATTI, ET AL., PETITIONERS v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT

United States Tax Court.

Filed June 25, 1986.

Attorney(s) appearing for the Case

William K. Hogan, for the petitioners in all dockets.

George Mac Vogelei, for the petitioners in all dockets except 30545-81.

Claire Priestley-Cady, for the respondent.

OPINION

SIMPSON, Judge:

This matter is before the Court on the petitioners' motion for leave to file motion to vacate decisions, pursuant to Rule 162, Tax Court Rules of Practice and Procedure.2 The petitioners are limited partners in five California limited partnerships formed on October 28, 1976, with the stated purpose of leasing property and mining for coal. On the same day, such partnerships formed a joint venture...

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