United States District Court, N.D. California, San Francisco Division
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,
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
3. Pursuant to 26 U.S.C. Section 6226(h), the FPAA,
as described in paragraph 1 above, is deemed correct;
4. The parties are to bear their own costs incurred
in this action, including attorney's fees and costs.
PURSUANT TO STIPULATION, IT IS SO ORDERED.
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