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PHOENIX COBALT CARINA LLC v. U.S.

November 23, 2005.

PHOENIX COBALT CARINA, LLC, a Partnership; LEASE MANAGEMENT ASSOCIATES, INC., as Tax Matters Partner and GUS CONSTANTIN and ANDREW CONSTANTIN, as Individual Partners, Petitioners,
v.
UNITED STATES OF AMERICA, Respondent.



The opinion of the court was delivered by: MARILYN PATEL, District Judge

STIPULATED DISMISSAL, and [Proposed] ORDER

Petitioners — Phoenix Cobalt Carina LLC, Lease Management Associates Inc, Gus Constantin, and Andrew Constantin — and Respondent United States of America, through their respective attorneys, hereby stipulate and agree as follows:
1. On December 5, 2004, Petitioners initiated this action, seeking, inter alia, a redetermination of the Notice of Final Partnership Administrative Adjustment ("FPAA") issued by the Internal Revenue Service to Phoenix Cobalt Carina LLC regarding its tax year ending September 30, 2000;
2. The parties hereby dismiss this action with prejudice;
3. Pursuant to 26 U.S.C. Section 6226(h), the FPAA, as described in paragraph 1 above, is deemed correct; and
4. ...

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