MONETARY II LIMITED PARTNERSHIP v. COMMISSIONER

Docket No. 2551-88.

64 T.C.M. 869 (1992)

T.C. Memo. 1992-562

Monetary II Limited Partnership, Edgar D. Osgood, Tax Matters Partner v. Commissioner.

United States Tax Court.

Filed September 23, 1992.


Attorney(s) appearing for the Case

Curtis W. Berner, Four Embarcadero Center, San Francisco, Calif., for the participating partner J. Thomas Hannan. Margaret S. Rigg and Bryce A. Kranzthor, for the respondent.


Memorandum Opinion

NAMEROFF, Special Trial Judge:

This case is before the Court on motion of the participating partner for summary judgment. The participating partner contends that the notice of final partnership administrative adjustment (FPAA) issued by respondent on November 10, 1987, was mailed after the expiration of the period of limitations on April 15, 1987. This contention requires the Court to determine whether the Form 872-P, Consent to Extend...

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