T.C. Memo. 1996-433 UNITED STATES TAX COURT OAKCROSS VINEYARDS, LTD., DENNIS D. GROTH, TAX MATTERS PARTNER, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket No. 11659-94. Filed September 24, 1996. Richard J. Sideman, for petitioner. Kathryn K. Vetter, for respondent. MEMORANDUM FINDINGS OF FACT AND OPINION WELLS, Judge: The instant case is a proceeding pursuant to sections 6226-6231 for a readjustment of partnership items of Oakcross Vineyards Ltd. (Vineyards), a partnership, for the taxable year ending December 31, 1990. In a Notice of Final Partnership Administrative Adjustment, respondent increased Vineyards’ income for that year by $1,625,423 and increased thePage: 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 Next
Last modified: May 25, 2011