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THIRD DIVIDEND/DARDANOS ASSOCIATES v. C.I.R.

No. 94-70866. Tax Ct. No. 3930-93.

88 F.3d 821 (1996)

THIRD DIVIDEND/DARDANOS ASSOCIATES, A California limited partnership; Richard B. Oliver; Douglas Watson, Partners other than the tax matters partner, Petitioners-Appellees, v. COMMISSIONER INTERNAL REVENUE SERVICE, Respondent-Appellant.

United States Court of Appeals, Ninth Circuit.

Decided July 9, 1996.

Attorney(s) appearing for the Case

Curtis W. Berner, Buell & Berner, San Francisco, California, for petitioners-appellees.

Gary R. Allen, Loretta C. Argrett, David E. Carmack, John A. Dudeck, Jr., and Edward T. Perelmuter, United States Department of Justice, Washington, D.C., for respondent-appellant.

Before: HUG, Chief Judge, and D.W. NELSON and FERNANDEZ, Circuit Judges.

D.W. NELSON, Circuit Judge:

The Commissioner appeals the tax court's order dismissing for lack of jurisdiction a petition filed by indirect partners Richard Oliver and Douglas Watson ("petitioners") challenging adjustments to the partnership return of Third Dividend/Dardanos Associates ("Third Dividend"), a California limited partnership. The Commissioner asserts that the tax court erred in concluding that the petitioners' partnership items converted to nonpartnership...

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