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IN RE AM. TAX CRED. PROP. PARTNERSHIPS

Civil Action No. 15826.

714 A.2d 87 (1997)

IN RE AMERICAN TAX CREDIT PROPERTIES LIMITED PARTNERSHIPS.

Court of Chancery of Delaware, New Castle County.

Decided: December 5, 1997.

Attorney(s) appearing for the Case

Craig B. Smith and Robert J. Katzenstein, of Smith, Katzenstein & Furlow, L.L.P., Wilmington, for plaintiff.

Alan J. Stone and David J. Teklits, of Morris, Nichols, Arsht & Tunnell, Wilmington, for defendants.

OPINION

LAMB, Vice Chancellor.

I. Introduction

Trial in this consolidated action was held on September 29, 1997. At issue is whether the defendant partnerships, American Tax Credit Properties II L.P. ("ATC II") and American Tax Credit Properties III L.P. ("ATC III"), are required to provide plaintiff Everest Properties, Inc. ("Everest") with a copy of the current list of names, addresses and ownership interests of limited partners pursuant...

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