Free Motion to Dismiss - Rule 12(b)(1) - District Court of Federal Claims - federal

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Case 1:06-cv-00228-CFL

Document 11-6

Filed 11/16/2007

Page 1 of 2

UNITED STATES TAX COURT

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RACHO CALIFORNIA PARTNERS- II 1
FREDERI CK H. BEHRENS 1

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The Tax Matters Partner i
Pet it ioner 1

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Docket No. 12535-90 _ .L.
1

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v.
COMMISSIONER OF INTERNAL REVENUE

Judge Halpern / .... (' :' ,¡
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Respondent.
DECISION

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Pursuant to Rule 248 (b) of the Tax Court Rules of Practice and Procedure and Respondent's Motion for Entry of Decisioni it

is

ORDERED AND DECIDED: That the following statement shows the adjustments to the partnership items of Rancho California Partners II for ':he taxable year ending November 301 19861 ,'3 set forth below:

FYE i i - 3 0 - 86
ADJUSTMENTS TO ORDINARY INCOME:

Partnership Item
Farming Expense
Schedul e F

As Re-ported

As Determined
$

~ø Other Deductions ,
Capi tal Contributed

$16/7341117.00 368/530.00 $
$

$

9/062/714.00 368/530.00 7/151/500.00

during the year

7/151/500.00

$ $

Liabili ties
TAX PREFERENCE ITEMS:
Partnership Item
Qualified Investment

$13/378/393.00

2/279/390.00
3

As Reported

As Determined
$ 4,071/624.00

Expense

$16/286/497.00

That the foregoing adjustments to partnership income and expense are attributable to transactions which lacked economic
substance

i as described in former I.R.C. § 6621 (c) (3) (A) (v) 1 so

as to resul S ~T~eD~fiËtß~al distortlon of income and expense i .! RO~ ERf R. D. I fRO O.CLER.K . :
. DEPUTY CLERK G

BY ~ .

Exhibit 3, Page 1 of 2
SE::¡ED JUt 1 ') 2001

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Case 1:06-cv-00228-CFL

Document 11-6

Filed 11/16/2007

Page 2 of 2

Exhibit 4, Page 2 of 2
Rancho California Partners II Docket No. 12535-90

Decision Document 2
as described in I.R.C. § 6621 (c) (3) (A) (iv) i when computed under

the partnership's cash receipts and disbursements method of accounting; and

substance.

That liabilities in the amount of $11/099/003 lack economic

,~YF CS. ~~~ Judge

Entered: JUL 1 9 2001

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Exhibit 3, Page 2 of 2