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Saturday, February 01, 2003


Tax Court denied the New York Giants certification for interlocutory appeal as to: (1) Whether the built-in gains tax is a subchapter S item with respect to an S corporation; (2) whether assessments against an S corporation may be determined in a TEFRA proceeding; (3) whether a TMP has standing to sue the Commissioner on behalf of an S corporation; (4) whether respondent is estopped to deny that the built-in gains tax is not a subchapter S item with respect to petitioner as an S corporation; and (5) whether petitioner raised issues (3) and (4) in a proper and timely manner.

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