TRANSPAC DRILLING VENTURE 1982-21 v. COMMISSIONER

Docket Nos. 29181-86, 22689-87, 19104-88, 5791-90.

71 T.C.M. 2927 (1996)

T.C. Memo. 1996-208

Transpac Drilling Venture 1982-21, Asher Fensterheim, Charles L. Pincus, Thomas D. Callahan, Donald W. Dvorak, and Thomas J. Williams, Partners Other Than The Tax Matters Partner, Et Al. v. Commissioner.

United States Tax Court.

Filed April 30, 1996.


Attorney(s) appearing for the Case

Stafford Smiley and Graeme W. Bush, for Asher Fensterheim. Victoria J. Kanrek, Mary Ann Amodeo, and Anthony H. Jones, for the respondent.


MEMORANDUM FINDINGS OF FACT AND OPINION

CLAPP, Judge:

These cases are before us on Asher Fensterheim's Motion to Dismiss for Lack of Jurisdiction as to Asher Fensterheim and to Strike (Fensterheim's Motion to Dismiss) on the ground that he has entered into settlement agreements with respondent pursuant to section 6224(c)(1) and, as a result, is no longer a party to these proceedings pursuant to section 6226(d)(1)(A). The issue for decision is whether Asher...

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