SABA PARTNERSHIP v. COMMISSIONER

Docket Nos. 1470-97, 1471-97.

85 T.C.M. 817 (2003)

T.C. Memo. 2003-31

Saba Partnership, Brunswick Corporation, Tax Matters Partner v. Commissioner. Otrabanda Investerings Partnership, Brunswick Corporation, Tax Matters Partner. v. Commissioner.

United States Tax Court.

Filed February 11, 2003.


Attorney(s) appearing for the Case

Joel V. Williamson, Thomas C. Durham, and Gary S. Colton, Jr., for the petitioner.

Jill A. Frisch and Lewis R. Mandel, for the respondent.


SUPPLEMENTAL MEMORANDUM OPINION

NIMS, Judge:

These cases are before the Court on remand from the Court of Appeals for the District of Columbia Circuit. Saba Pship. v. Commissioner [2002-1 USTC ¶ 50,145], 273 F.3d 1135 (D.C. Cir. 2001) (Saba II), vacating and remanding [Dec. 53,604(M)] T.C. Memo. 1999-359. In Saba Pship. v. Commissioner [Dec. 53,604(M)],

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