T.C. Memo. 1996-283
UNITED STATES TAX COURT
PARKER PROPERTIES JOINT VENTURE, PDW&A, INC., A PARTNER
OTHER THAN THE TAX MATTERS PARTNER, Petitioner v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
TWENTY MILE JOINT VENTURE, PND, LTD., TAX MATTERS
PARTNER, Petitioner v. COMMISSIONER OF
INTERNAL REVENUE, Respondent
Docket Nos. 18386-92, 18387-92.1 Filed June 19, 1996.
Theodore Z. Gelt and Ellen O'Brien Kauffmann, for
petitioners.
Theodore Z. Gelt, for the intervenor, Nicholson Enterprises,
Inc., the tax matters partner, in docket No. 18386-92 only.
Frederick J. Lockhart, Jr., for respondent.
1 These cases were consolidated for purposes of trial,
briefing, and opinion.
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