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VULCAN OIL TECH. PARTNERS v. COMMISSIONER

Docket Nos. 21530-87, 16768-88, 24725-89.

110 T.C. 153 (1998)

VULCAN OIL TECHNOLOGY PARTNERS, VANGUARD OIL TECHNOLOGY PARTNERS, DRAKE OIL TECHNOLOGY PARTNERS, DILLON OIL TECHNOLOGY PARTNERS, DERRINGER OIL TECHNOLOGY PARTNERS-1981, DERRINGER OIL TECHNOLOGY PARTNERS-1982, CROWNE OIL TECHNOLOGY PARTNERS, CARLTON OIL TECHNOLOGY PARTNERS, LTD., AMERICAN ENERGY RESOURCES, INC., TAX MATTERS PARTNER, ET AL., PETITIONERS v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT

United States Tax Court.

Filed March 5, 1998.

Attorney(s) appearing for the Case

Declan J. O'Donnell, for movants.

Marilyn S. Ames and Dennis M. Kelly, for respondent.

OPINION

SWIFT, Judge:

This matter is before the Court in these consolidated cases on movants' motions, under the Tax Equity and Fiscal Responsibility Act of 1982 (TEFRA), Pub. L. 97-248, 96 Stat. 324, partnership provisions and under Rule 245(b),2 for leave to file untimely notices of election to participate with attached notices of election to participate, and motions, under...

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