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TRANSPAC DRILLING VENTURE 1982-16 v. COMMISSIONER

Docket Nos. 2260-90, 2417-90, 2418-90, 5790-90, 5791-90, 5792-90, 5830-90, 5926-90, 5927-90, 6014-90, 6015-90, 6017-90, 6083-90, 6104-90, 6109-90, 6139-90, 6141-90, 6142-90, 6143-90, 6144-90, 6145-90, 6146-90, 6147-90, 6148-90, 6149-90, 6167-90, 6168-90, 6169-90, 6276-90, 6293-90, 6317-90, 6318-90, 6355-90, 6356-90, 6448-90, 6457-90, 6487-90, 6531-90, 6730-90, 6737-90, 7251-90, 7580-90, 18505-90, 18508-90, 18509-90, 18511-90.

67 T.C.M. 1995 (1994)

T.C. Memo. 1994-26

Transpac Drilling Venture 1982-16, Robert Seidman and Mark D. Lipsky, Partners Other Than the Tax Matters Partner, et al. v. Commissioner.

United States Tax Court.

Filed January 24, 1994.

Attorney(s) appearing for the Case

Mortimer Lipsky, 510 Fifth Ave., New York, N.Y., for the petitioners in Docket Nos. 2260-90, 2417-90, and 2418-90. Charles Haydon, 17 Battery Place, New York, N.Y., for the petitioners in Docket Nos. 2417-90, 5790-90, 5791-90, 5792-90, 5830-90, 5926-90, 5927-90, 6014-90, 6015-90, 6017-90, 6083-90, 6104-90, 6109-90, 6139-90, 6141-90, 6142-90, 6143-90, 6144-90, 6145-90, 6146-90, 6147-90, 6148-90, 6149-90, 6167-90, 6168-90, 6169-90, 6276-90, 6293-90, 6355-90, 6356-90, 18505-90, 18508-90, 18509-90, and 18511-90. W. Andrew Clawson, 600 Reynolds Arcade, Rochester, N.Y., for the petitioners in Docket Nos. 6317-90, 6318-90, 6448-90, 6457-90, 6487-90, 6531-90, and 7251-90. Sidney W. Azriliant and Bernard Kobroff, 36 W. 44th St., New York, N.Y., for the petitioners in Docket Nos. 6730-90, 6737-90, and 7580-90.2 Michael Goldbas, for the respondent.

Memorandum Opinion

CLAPP, Judge:

These cases are before us on petitioners' motion for summary judgment. All section references are to the Internal Revenue Code in effect for the years in issue, and all Rule references are to the Tax Court Rules of Practice and Procedure, unless otherwise indicated. The issue is the validity of Forms 872-03 signed on behalf of the Transpac Drilling Ventures (Transpac) limited partnership to extend...

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