GRANT CREEK WATER WORKS, LTD. v. COMMISSIONER

Docket No. 21345-87.

91 T.C. 322 (1988)

GRANT CREEK WATER WORKS, LTD., JACK L. GREEN II, THE TAX MATTERS PARTNER, PETITIONER v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT

United States Tax Court.

Filed August 2, 1988.


Attorney(s) appearing for the Case

Thomas F. Topel, for the petitioner.

Thomas E. Ritter, for the respondent.


OPINION

KÖRNER, Judge:

This case is now before us on respondent's motion for summary judgment and petitioner's motion to certify a question of law to the Supreme Court of Montana. This Court heard arguments on both motions at a trial session in Helena, Montana, on June 28, 1988.

For purposes of these motions, the parties agree on the following facts, as set forth in respondent's motion for summary judgment and the exhibits thereto, and...

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