Wilmington Partners L.P. v. Comm'r

2010 U.S. Tax Ct. LEXIS 59

Opinion

WILMINGTON PARTNERS L.P., WILMINGTON MANAGEMENT CORP., TAX MATTERS PARTNER, Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent.

Wilmington Partners L.P. v. Comm'r

Docket No. 15098-06

United States Tax Court

2010 U.S. Tax Ct. LEXIS 59; 2012-2 U.S. Tax Cas. (CCH) P50,557;

July 19, 2010, Decided

---

Wilmington Partners, L.P. v. Comm'r, 2010 U.S. Tax Ct. LEXIS 56 (T.C., May 28, 2010)

For Petitioner: Roger J. Jones, McDermott,Will & Emery,LLP, Chicago, IL.

For Respondent: Daniel Allen Rosen, New York, NY.

Diane L. Kroupa, Judge.

---

Diane L. Kroupa

ORDER

We issued an Order and Decision in this TEFRA-level partnership proceeding on May 28, 2010.

Respondent filed a Motion to Vacate Decision on June 24, 2010 and petitioner filed an Objection to respondent's motion on July 14, 2010 . Respondent's motion never addresses the Court's dispositive finding that respondent failed to satisfy his burden under the Show Cause Order . Respondent also fails to establish any unusual circumstances or substantial error . The Court stands by its decision.

Upon due consideration and for cause, it is

ORDERED that respondent's Motion to Vacate Decision is denied.

(Signed) Diane L. Kroupa

Judge

Dated: Washington, D.C.

July 19, 2010