Tampa Bay Devil Rays, Ltd., Naimoli Baseball Enterprises, Inc., Tax Matters Partner - Page 1
















                                 T.C. Memo. 2002-248                                  



                               UNITED STATES TAX COURT                                


                    TAMPA BAY DEVIL RAYS, LTD., NAIMOLI BASEBALL                      
                ENTERPRISES, INC., TAX MATTERS PARTNER, Petitioner v.                 
                    COMMISSIONER OF INTERNAL REVENUE, Respondent                      


               Docket No. 7452-00.              Filed September 30, 2002.             


               Denton N. Thomas and Susan V. Sample, for petitioner.                  
               Robert W. Dillard, for respondent.                                     


                       MEMORANDUM FINDINGS OF FACT AND OPINION                        

               SWIFT, Judge:  Respondent determined adjustments to the                
          Federal partnership tax returns of the Tampa Bay Devil Rays, Ltd.           
          (the partnership) for 1995 and 1996 as follows:                             









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