1. Home
  2. Browse Decisions
  3. T.C.M.
  4. 58 T.C.M.
  5. 58 T.C.M. 1244 (1990)
 

SEPTEMBER PARTNERS, LTD. v. COMMISSIONER

Docket Nos. 4119-88, 4120-88, 4121-88.

58 T.C.M. 1244 (1990)

T.C. Memo. 1990-33

September Partners, Ltd., James L. Brown, William J. Cunneen, Arthur W. Leighton, Partners other than the Tax Matters Partner, et al. v. Commissioner.

United States Tax Court.

Filed January 18, 1990.

Attorney(s) appearing for the Case

John C. Giomi and Robert A. Klayman, 707 Broadway, San Diego, Calif., for the petitioners. R. Alan Lockyear and Henry S. Schneiderman, for the respondent.

Memorandum Opinion

WILLIAMS, Judge:

These consolidated cases are before us on the parties' cross motions to dismiss for lack of jurisdiction. The Commissioner determined adjustments to the partnership returns of September Partners, Ltd. ("SPL"), October Partners, Ltd. ("OPL"), and Winter Park Partners, Ltd. ("WPPL") (collectively, "the Partnerships"), for their 1983 taxable years as set forth in his notices of final partnership administrative adjustment...

Let's get started

Leagle.com

Welcome to the leading source of independent legal reporting
Sign on now to see your case.
Or view more than 10 million decisions and orders.

  • Updated daily.
  • Uncompromising quality.
  • Complete, Accurate, Current.

Listed below are the cases that are cited in this Featured Case. Click the citation to see the full text of the cited case. Citations are also linked in the body of the Featured Case.

Cited Cases

  • No Cases Found

Listed below are those cases in which this Featured Case is cited. Click on the case name to see the full text of the citing case.

Citing Cases