Atlantic Belgrave Film Associates v. Commissioner of Internal Revenue Service

15 F.3d 1082 73 A.F.T.R.2d 94 -661 NOTICE: Ninth Circuit Rule 36-3 provides that dispositions other than opinions or orders designated for publication are not precedential and should not be cited except when relevant under the doctrines of law of the case, res judicata, or collateral estoppel. ATLANTIC BELGRAVE FILM ASSOCIATES; Belgrave Entertainment Associates, L.P., 1986 Series A, Petitioners-Appellants, v. COMMISSIONER INTERNAL REVENUE SERVICE, Respondent-Appellee. No. 92-70460. United States Court of Appeals, Ninth Circuit. Submitted Dec. 15, 1993. * Decided Dec. 28, 1993. Before: POOLE, BEEZER AND KLEINFELD, Circuit Judges. 1 MEMORANDUM ** 2 The tax court granted respondent's motion to dismiss for lack of jurisdiction due to petitioner's failure to file its petition within the time prescribed by 26 U.S.C. Sec. 6226 (b)(1). Petitioner appeals. The tax court had jurisdiction pursuant to 26 U.S.C. Secs. 6226 and 7442. We have jurisdiction pursuant to 26 U.S.C. Sec. 7482 . We affirm. 3 We review de novo the decision of the tax court. See, Estate of Schnack v. C.I.R., 848 F.2d 933, 935 (9th Cir.1988). 4 Petitioner Belgrave Entertainment Associates ("BEA") challenges the decision…