T.C. Memo. 1999-7
UNITED STATES TAX COURT
CORBIN WEST LIMITED PARTNERSHIP, CDC EQUITY
CORPORATION, TAX MATTERS PARTNER, Petitioner v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 2203-97. Filed January 15, 1999.
Robert J. Percy, for petitioner.
Andrew R. Ceccherini, for respondent.
MEMORANDUM FINDINGS OF FACT AND OPINION
VASQUEZ, Judge: Respondent issued notices of final
partnership administrative adjustment (FPAA's) to Corbin West
Limited Partnership (Corbin West) for 1990, 1991, 1992, and
1993.1
1 All section references are to the Internal Revenue Code
in effect for the years in issue, and all Rule references are to
the Tax Court Rules of Practice and Procedure.
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