T.C. Memo. 1996-547
UNITED STATES TAX COURT
70 ACRE RECOGNITION EQUIPMENT PARTNERSHIP, BOOTH CREEK
INVESTMENT, INC., TAX MATTERS PARTNER, Petitioner v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 6558-91. Filed December 18, 1996.
William R. Cousins III, Joel N. Crouch, and Josh O.
Ungerman, for petitioner.
Alvin A. Ohm and Abbey B. Garber, for respondent.
MEMORANDUM FINDINGS OF FACT AND OPINION
FOLEY, Judge: By notice of final partnership administrative
adjustment dated January 8, 1991, respondent determined
adjustments to items claimed on 70 Acre Recognition Equipment
Partnership's 1983 return. Unless otherwise indicated, all
Page: 1 2 3 4 5 6 7 8 9 10 Next
Last modified: May 25, 2011