T.C. Memo. 1996-122 UNITED STATES TAX COURT INVESTMENT ENGINEERS, LTD., ROBERT S. McGLAMERY, A PARTNER OTHER THAN THE TAX MATTERS PARTNER, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket No. 9300-92. Filed March 12, 1996. Robert S. McGlamery, pro se. Robert L. Montelius, Jr., tax matters partner, pro se. Sherri L. Munnerlyn, for respondent. MEMORANDUM FINDINGS OF FACT AND OPINION COHEN, Judge: In a Notice of Final Partnership Administrative Adjustment (FPAA) sent December 3, 1991, respondent increased the income of Investment Engineers, Ltd. (the partnership), by $540,500 for 1982, $218,000 for 1983, andPage: 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 Next
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