T.C. Memo. 1995-452 UNITED STATES TAX COURT SPYGLASS PARTNERS, RICHARD E. SHEA, TAX MATTERS PARTNER, ET AL.,1 Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket Nos. 22789-93, 22790-93, Filed September 25, 1995. 22791-93. J. Gordon Hansen, John B. Wilson, and Scott R. Carpenter, for petitioners. Richard W. Kennedy, for respondent. 1These related partnership cases have been consolidated herewith for purposes of trial, briefing, and opinion: Pebble Beach Partners, John J. Gleason, Tax Matters Partner, docket No. 22790-93; and Cypress Point Partners, John J. Gleason, Tax Matters Partner, docket No. 22791-93.Page: 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 Next
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