COLUMBIA BUILDING, LTD. v. COMMISSIONER

Docket No. 20549-88.

98 T.C. 607 (1992)

COLUMBIA BUILDING, LTD., THOMAS S. BRODIE, A PARTNER OTHER THAN THE TAX MATTERS PARTNER, PETITIONER v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT

United States Tax Court.

Filed May 14, 1992.


Attorney(s) appearing for the Case

Bruce I. Hochman, Martin N. Gelfand, and Charles P. Rettig, for petitioner.

Ray Siderius, for participating partners.

Alan S. Kline and William A. Heard III, for respondent.


OPINION

NIMS, Chief Judge:

This matter is before the Court on a joint motion by Thomas S. Brodie, a partner other than the tax matters partner, 30 participating partners, and respondent to vacate an order denying the participating partners' motion for summary judgment. (All section references are to the Internal Revenue Code in effect for the year in issue, and all Rule references are to the Tax Court Rules of Practice and Procedure.)

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