T.C. Memo. 1996-23
UNITED STATES TAX COURT
COOPER RIVER OFFICE BUILDING ASSOCIATES, MANAGEMENT OF
COOPER RIVER, INC., TAX MATTERS PARTNER, Petitioner v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 24016-87. Filed January 24, 1996.
Mervin M. Wilf, for petitioner.
Carol-Lynn Moran, for respondent.
MEMORANDUM OPINION
SWIFT, Judge: This matter is before us on Cooper River
Office Building Associates' (the Partnership's) motion to vacate
decision.
All Rule references are to the Tax Court Rules of Practice
and Procedure.
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