T.C. Memo. 1997-298
UNITED STATES TAX COURT
2925 BRIARPARK, LTD., JAMES C. MOTLEY, TAX MATTERS PARTNER,
Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 22320-94. Filed June 30, 1997.
Alan L. Tinsley and Charles B. Koerth, for petitioner.
Dennis M. Kelly, for respondent.
MEMORANDUM OPINION
HAMBLEN, Judge: Respondent issued a notice of final
partnership administrative adjustment (FPAA) to 2925 Briarpark,
Ltd. (Briarpark), and determined adjustments in Briarpark's
ordinary income, gains derived from dealings in property, and the
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