- 2 -
22073-89, 26720-89,
27676-89, 27722-89,
28133-89, 6211-90,
6262-90, 7560-90.
Walter J. Hoyt III, pro se.
Margaret Martin, for respondent.
MEMORANDUM FINDINGS OF FACT AND OPINION
DAWSON, Judge: These consolidated cases were assigned to
Special Trial Judge Stanley J. Goldberg pursuant to section
7443A(b)(4) and Rules 180, 181, and 183.2 The Court agrees with
and adopts the opinion of the Special Trial Judge which is set
forth below.
OPINION OF THE SPECIAL TRIAL JUDGE
GOLDBERG, Special Trial Judge: Respondent issued a notice
of final partnership administrative adjustments to each limited
partnership involved in these consolidated cases determining
adjustments in the amounts and for the tax years as set forth in
the Appendix hereto.
Walter J. Hoyt III (petitioner), the tax matters partner for
each of the limited partnerships (partnerships) involved herein,
filed a petition for redetermination of the partnership
adjustments. All issues, except one, have been settled by
stipulation so that the only remaining issue to be decided is
2 Unless otherwise indicated, all section references are to the Internal
Revenue Code in effect for the years in issue. All Rule references are to the
Tax Court Rules of Practice and Procedure.
Page: Previous 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