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GREEN GAS DEL. STATUTORY TR. v. COMMISSIONER

Docket Nos. 26965-09, 13698-10, 14409-10.

147 T.C. 1 (2016)

147 T.C. No. 1

GREEN GAS DELAWARE STATUTORY TRUST, METHANE BIO, LLC, TAX MATTERS PARTNER, PETITIONER v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Filed July 14, 2016.

Attorney(s) appearing for the Case

Robert J. Kovacev, Lisa M. Zarlenga, and Dianna Muth Mullis, for petitioners.

Stephen A. Haller, Karen O. Myrick, David L. Zoss, Michael T. Shelton, and John Schmittdiel, for respondent.

These cases are partnership-level proceedings subject to the unified audit and litigation procedures of the Tax Equity and Fiscal Responsibility Act of 1982, Pub. L. No. 97-248, sec. 402(a), 96 Stat. at 648, and are before the Court consolidated for purposes of trial, briefing, and opinion.

In 2005, 2006, and 2007 (years at...

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