Thank you for sharing!

Your article was successfully shared with the contacts you provided.
Argued: January 18, 2002

In this consolidated appeal of three consolidated tax cases, petitioners-appellants and appellant appeal from orders entered by the United States Tax Court in favor of respondent-appellee Commissioner of Internal Revenue (the “Commissioner”). See First Blood Assocs. v. Comm’r, No. 00-4267 (Tax Court Docket Nos. 623-92, 13014-92, 12062-94, 15641-92); Greenberg Bros. P’ship No. 12 v. Comm’r, No. 00-4265 (Tax Court Docket No. 22780-91); Cinema ’84 v. Comm’r, No. 00-4263 (Tax Court Docket No. 621-92). We granted the parties’ joint motion to consolidate the three consolidated tax cases into one appeal, because the cases concern the tax treatment of a set of partnerships with overlapping issues and similar factual background.

These cases arise from the Commissioner’s investigation of certain related partnerships formed to market a number of motion picture films. There are three distinct issues on appeal. With respect to the first issue, decided by the Tax Court in a consolidated case under the name Greenberg Bros. Partnership No. 4 v. Commissioner of Internal Revenue, 111 T.C. 198 (1998), petitioners-appellants and appellant Jo Ann Scarfia, who are partners in the partnerships, appeal on the ground that the Tax Court erred when it concluded that they were not entitled to a “consistent settlement” pursuant to 26 U.S.C. � 6224(c). *fn1 , *fn2

Reprints & Licensing
Mentioned in a Law.com story?

License our industry-leading legal content to extend your thought leadership and build your brand.

More From ALM

Premium Subscription

With this subscription you will receive unlimited access to high quality, online, on-demand premium content from well-respected faculty in the legal industry. This is perfect for attorneys licensed in multiple jurisdictions or for attorneys that have fulfilled their CLE requirement but need to access resourceful information for their practice areas.
View Now

Team Accounts

Our Team Account subscription service is for legal teams of four or more attorneys. Each attorney is granted unlimited access to high quality, on-demand premium content from well-respected faculty in the legal industry along with administrative access to easily manage CLE for the entire team.
View Now

Bundle Subscriptions

Gain access to some of the most knowledgeable and experienced attorneys with our 2 bundle options! Our Compliance bundles are curated by CLE Counselors and include current legal topics and challenges within the industry. Our second option allows you to build your bundle and strategically select the content that pertains to your needs. Both options are priced the same.
View Now

WIPL.UK Awards 2022

May 22, 2022

The original national forum facilitating women-to-women exchange on leadership and current legal issues in the UK.

Learn More

BenefitsPRO Broker Expo 2022

May 23, 2022 - May 25, 2022
Austin, TX

The premier educational and networking event for employee benefits brokers and agents.

Learn More

Georgia Legal Awards 2022 (GALA)

June 23, 2022
Atlanta, GA

The Daily Report is honoring those attorneys and judges who have made a remarkable difference in the legal profession in Georgia.

Learn More


McGovern Legal Services, LLC seeks an attorney to join our team at our North Brunswick office working with Condominium Associations, Homeown...

Apply Now ›

Litigation Associate

A well-respected regional law firm that has represented businesses in Tampa Bay for decades is seeking a commercial litigation associate to ...

Apply Now ›

Medical Malpractice In-House Counsel

An innovative surgery center headquartered in the Tampa Bay area is seeking a Counsel to handle Medical Malpractice as well as general corpo...

Apply Now ›



Lawrence Law LLC congratulates Jeralyn Lawrence, Esq. on her upcoming installation as President of the New Jersey State Bar Association

View Announcement ›



RAYNES & LAWN is Proud to Welcome Next Generation to the Firm

View Announcement ›



VAN DER VEEN HARTSHORN & LEVIN Congratulates the Attorney of the Year Finalists named by The Legal Intelligencer

View Announcement ›