CINEMA '85 v. COMMISSIONER

Docket No. 4432-92.

75 T.C.M. 2477 (1998)

T.C. Memo. 1998-213

Cinema '85, Richard M. Greenberg, Tax Matters Partner v. Commissioner.

United States Tax Court.

Filed June 17, 1998.


Attorney(s) appearing for the Case

Thomas E. Redding and Sallie W. Gladney, for the participant William A. Newman. Joseph F. Long and Gerald A. Thorpe, for the respondent.


MEMORANDUM FINDINGS OF FACT AND OPINION

POWELL, Special Trial Judge:

This case is before the Court on participant William A. Newman's (Mr. Newman) motion to dismiss for lack of jurisdiction. The underlying dispute arises from Mr. Newman's interest in Cinema '85 (sometimes referred to as the partnership). The parties agree that for the partnership taxable years in issue the partnership is subject to the unified...

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