Western Reserve Oil and Gas Company, Ltd., Notice Partner and All Members of the 5-Percent Group (Exhibit 1), Partners Other Than the Tax Matters Partner v. Commissioner of Internal Revenue Service, 1983 Western Reserve Oil and Gas Company, Ltd., Notice Partner and All Members of the 5-Percent Group (Exhibit 1), Partners Other Than the Tax Matters Partner v. Commissioner of Internal Revenue · Ninth Circuit Court of Appeals · 1993 | Caselegis