T.C. Memo. 1996-495
UNITED STATES TAX COURT
WASHOE RANCHES #1, LTD., WASHOE RANCHES #2, LTD., WASHOE RANCHES
#3, LTD., WASHOE RANCHES #4, LTD., WASHOE RANCHES #5, LTD.,
WASHOE RANCHES #6, LTD., WASHOE RANCHES #7, LTD., WALTER J. HOYT
III, TAX MATTERS PARTNER, ET AL.,1 Petitioner v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket Nos. 8916-89, 8935-89, Filed November 4, 1996.
8936-89, 21998-89,
21999-89, 22000-89,
1 The following cases are consolidated herewith: Florin Farms #1, Ltd.,
Florin Farms #2, Ltd., Florin Farms #3, Ltd., Florin Farms #4, Ltd., Florin
Farms #5, Ltd., Florin Farms #6, Ltd., Florin Farms #7, Ltd., Walter J. Hoyt
III, Tax Matters Partner, docket No. 8935-89; Durham Farms #1, Ltd., Durham
Farms #2, Ltd., Durham Farms #3, Ltd., Durham Farms #4, Ltd., Durham Farms #5,
Ltd., Durham Farms #6, Ltd., Walter J. Hoyt III, Tax Matters Partner, docket
No. 8936-89; Florin Farms #1, Ltd., Florin Farms #2, Ltd., Florin Farms #3,
Ltd., Florin Farms #4, Ltd., Florin Farms #5, Ltd., Florin Farms #6, Ltd.,
Florin Farms #7, Ltd., Walter J. Hoyt III, Tax Matters Partner, docket No.
21998-89; Florin Farms #1, Ltd., Florin Farms #2, Ltd., Florin Farms #3, Ltd.,
Florin Farms #4, Ltd., Farms #5, Ltd., Florin Farms #6, Ltd., Florin Farms #7,
Ltd., Walter J. Hoyt III, Tax Matters Partner, docket No. 21999-89; Durham
Farms #1, Ltd., Durham Farms #2, Ltd., Durham Farms #3, Ltd., Durham Farms #4,
Ltd., Walter J. Hoyt III, Tax Matters Partner, docket No. 22000-89; Durham
Farms #1, Ltd., Durham Farms #2, Ltd., Durham Farms #3, Ltd., Durham Farms #4,
Ltd., Walter J. Hoyt III, Tax Matters Partner, docket No. 22073-89; Washoe
Ranches #6, Ltd., Washoe Ranches #7, Ltd., Walter J. Hoyt III, Tax Matters
Partner, docket No. 26720-89; Washoe Ranches #1, Ltd., Washoe Ranches #2,
Ltd., Washoe Ranches #3, Ltd., Washoe Ranches #4, Ltd., Washoe Ranches #5,
Ltd., Walter J. Hoyt III, Tax Matters Partner, docket No. 27676-89; Washoe
Ranches #1, Ltd., Washoe Ranches #2, Ltd., Washoe Ranches #3, Ltd., Washoe
Ranches #4, Ltd., Washoe Ranches #5, Ltd., Walter J. Hoyt III, Tax Matters
Partner, docket No. 27722-89; Durham Farms #5, Ltd., Durham Farms #6, Ltd.,
Walter J. Hoyt III, Tax Matters Partner, docket No. 28133-89; Durham Farms #1,
Ltd., Durham Farms #2, Ltd., Durham Farms #3, Ltd., Durham Farms #4, Ltd.,
Durham Farms #5, Ltd., Durham Farms #6, Ltd., Walter J. Hoyt III, Tax Matters
Partner, docket No. 6211-90; Washoe Ranches #1, Ltd., Washoe Ranches #2, Ltd.,
Washoe Ranches #3, Ltd., Washoe Ranches #4, Ltd., Washoe Ranches #5, Ltd.,
Washoe Ranches #6, Ltd., Washoe Ranches #7, Ltd., Walter J. Hoyt III, Tax
Matters Partner, docket No. 6262-90; Florin Farms #1, Ltd., Florin Farms #2,
Ltd., Florin Farms #3, Ltd., Florin Farms #4, Ltd., Florin Farms #5, Ltd.,
Florin Farms #6, Ltd., Florin Farms #7, Ltd., Walter J. Hoyt III, Tax Matters
Partner, docket No. 7560-90.
Page: 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