TREATY PINES INVESTMENTS PARTNERSHIP v. C.I.R.

No. 91-4631.

967 F.2d 206 (1992)

TREATY PINES INVESTMENTS PARTNERSHIP, William F. Wallace, a Partner other than the Tax Matters Partner, Petitioner, James A. Garrity and Andrea S. Garrity, Appellants, v. COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellee.

United States Court of Appeals, Fifth Circuit.

August 5, 1992.


Attorney(s) appearing for the Case

Thomas E. Redding, Redding, Coselli, Tinsley & Allie, Houston, Tex., for James A. Garrity and Andrea S. Garrity.

Abraham N.M. Shashy, Jr., Chief Counsel, IRS, Janet A. Bradley, Gary R. Allen, Chief, Ann B. Durney, Appellate Section, Shirley D. Peterson, Asst. Atty. Gen., Tax Div., Dept. of Justice, Washington, D.C., for respondent-appellee.

Jeffrey Kelm, Atty., IRS, Houston, Tex., for other interested parties.

Before SNEED, REAVLEY, and BARKSDALE, Circuit Judges.


SNEED, Circuit Judge:

James A. Garrity and Andrea S. Garrity ("the Garritys"), as notice partners in Treaty Pines Investments Partnership ("Treaty Pines"), were involved in an adjustment proceeding before the U.S. Tax Court. The Garritys appeal the Tax Court's denial of their motions to determine status as a party and to vacate a decision which purported to fix their liability as partners of Treaty Pines. They maintain that because they reached a settlement with the...

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