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TRANSPAC DRILLING VENTURE 1982-12 v. C.I.R.

Docket Nos. 95-4177(L), 95-4179, 95-4183, 95-4185, 95-4187, 95-4193, 95-4195, 95-4197, 95-4199, 95-4203, 97-4213 and 97-4219(CON).

147 F.3d 221 (1998)

TRANSPAC DRILLING VENTURE 1982-12, et al., Petitioners, Guy J. Cutili, et al., Petitioners-Appellants, v. COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellee.

United States Court of Appeals, Second Circuit.

Decided June 26, 1998.

Attorney(s) appearing for the Case

Richard J. Sapinski, Sills Cummis Zuckerman Radin Tischman Epstein & Gross, Newark, NJ (Charles W. Haydon, Mortimer Lipsky, and Bernard Kobroff, of counsel), for Petitioners-Appellants.

Pamela C. Berry, Tax Division, United States Department of Justice, Washington, DC, for Loretta C. Argrett, Assistant Attorney General (Richard Farber, of counsel), for Respondent-Appellee.

Before: WALKER and CALABRESI, Circuit Judges, and RESTANI, Judge.

CALABRESI, Circuit Judge:

The specific question we address in this appeal is whether, as a result of being placed under criminal investigation by the IRS (and hence becoming subject to pressure by the IRS), the tax matters partners (TMPs) of various partnerships labored under a conflict of interest and thereby were disqualified from binding the partnerships. The Tax Court held that they had not lost their authority. We disagree and reverse.

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