TWENTY MILE JOINT VENTURE, PND, LTD. v. C.I.R.

Nos. 97-9003 to 97-9005.

200 F.3d 1268 (1999)

TWENTY MILE JOINT VENTURE, PND, LTD., Tax Matters Partner; Parker Properties Joint Venture, PDW&A, Inc., A Partner Other Than the Tax Matters Partner, Petitioners-Appellants, v. COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellee.

United States Court of Appeals, Tenth Circuit.

December 27, 1999.


Attorney(s) appearing for the Case

Submitted on the briefs:

R. James Nicholson, Englewood, Colorado for the Petitioners-Appellants.

Teresa E. McLaughlin and Kenneth W. Rosenberg, Tax Division, Department of Justice, Washington, D.C., for the Respondent-Appellee.

Before BRORBY, HOLLOWAY, and BRISCOE, Circuit Judges.


HOLLOWAY, Circuit Judge.

These appeals from decisions of the Tax Court involve related parties and all arise from a single transaction.1 Two of the appeals, Nos. 97-9004 and 9005, must be dismissed for lack of jurisdiction. However, as explained below, we affirm the decision of the Tax Court in No. 97-9003.

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In 1983 a small group of real estate investors and developers joined with Empire Savings, Building...

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