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  5. 85 T.C.M. 1365 (2003)
 

RIVER CITY RANCHES #1 LTD. v. COMMISSIONER

Docket Nos. 787-91, 4876-94, 9550-94, 9552-94, 9554-94, 13595-94, 13597-94, 13599-94, 382-95, 383-95, 385-95, 386-95, 14718-95, 14719-95, 14720-95, 14722-95, 14724-95, 21461-95, 5196-96, 5197-96, 5198-96, 5238-96, 5239-96, 5240-96, 5241-96, 9779-96, 9780-96, 9781-96, 14038-96, 21774-96, 3304-97, 3305-97, 3306-97, 3311-97, 3749-97, 15747-98, 15748-98, 15749-98, 15750-98, 15751-98, 15752-98, 15753-98, 15754-98, 19106-98, 13250-99, 13251-99, 13256-99, 13257-99, 13258-99, 13259-99, 13260-99, 13261-99, 13262-99, 16557-99, 16563-99, 16568-99, 16570-99, 16572-99, 16574-99, 16578-99, 16581-99, 17125-99.

85 T.C.M. 1365 (2003)

T.C. Memo. 2003-150

River City Ranches #1 Ltd., Leon Shepard, Tax Matters Partner, River City Ranches #2 Ltd., Leon Shepard, Tax Matters Partner, River City Ranches #3 Ltd., Leon Shepard, Tax Matters Partner, River City Ranches #4 Ltd., Leon Shepard, Tax Matters Partner, River City Ranches #5 Ltd., Leon Shepard, Tax Matters Partner, River City Ranches #6 Ltd., Leon Shepard, Tax Matters Partner, et al. v. Commissioner.

United States Tax Court.

Filed May 23, 2003.

Attorney(s) appearing for the Case

Montgomery W. Cobb, for the petitioners.

Terri Ann Merriam and Wendy S. Pearson, for participating partners in Docket Nos. 9554-94, 13599-94, 383-95, and 16578-99.

Thomas A. Dombrowski, Catherine A. Caballero, Alan E. Staines, Thomas N. Tomashek, Dean H. Wakayama, and Nhi Luu, for the respondent.

                                                     Contents

FINDINGS OF FACT .................................................................................. 1368
A. Overview of the Hoyt Operatins ................................................................. 1368
B. Formation and Operation of the Hoyt Sheep Partnership .......................................... 1368
C. Respondent's Examination Efforts and Enforcements Actions .................

                    
                    
                    

                        

                            

                                
                            

                            

                                

                                    
    
                                        
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