SERGY v. COMMISSIONER

Docket No. 35644-87.

60 T.C.M. 548 (1990)

T.C. Memo. 1990-442

Alan M. and Janet Sergy v. Commissioner.

United States Tax Court.

Filed August 15, 1990.


Attorney(s) appearing for the Case

Robert Brooks Martin, Jr., 350 W. Colorado Blvd., Pasadena, Calif., for the petitioners.

John Kent, Erin Collins, and Howard Rosenblatt, for the respondent.


Memorandum Opinion

NAMEROFF, Special Trial Judge.

This matter is before the Court on petitioners' motion for entry of decision. This case is part of the Mar Oil litigation project, which originally consisted of over 2,500 docketed cases and involved over 300 different partnerships created for the purposes of exploring for, developing and producing oil and gas properties. Three Los Angeles law firms represent taxpayers in more than 1,800 of the docketed cases...

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