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TRANSPAC DRILLING VENTURE 1982-22 v. COMMR.

Docket No. 29180-86.

87 T.C. 874 (1986)

TRANSPAC DRILLING VENTURE 1982-22, PRITPAL S. PURI, JOSEPH BOLOGNA, SEYMOUR M. SLATER, LEON PEARCE, EDWARD EDELMAN, RAMKUMAR AGRAWAL, PHILIP PEARLSTEIN, CHRISTOPHER F. KENDALL, AND MELBA L. HARVEY, JR., PARTNERS OTHER THAN THE TAX MATTERS PARTNER, PETITIONERS v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT

United States Tax Court.

Filed October 28, 1986.

Attorney(s) appearing for the Case

Michael I. Saltzman, for the petitioners.

Robert J. Percy, for the respondent.

OPINION

WILLIAMS, Judge:

This case is before the Court on respondent's motion to dismiss duplicate petition pursuant to Rule 53, Tax Court Rules of Practice and Procedure.

The Commissioner determined adjustments to the Federal partnership return of Transpac Drilling Venture 1982-22 as set forth in his notice of final partnership administrative adjustment issued on April 14, 1986. The issue this Court must decide is whether the petition for...

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