T.C. Memo. 1997-469
UNITED STATES TAX COURT
L&C SPRINGS ASSOCIATES, SOLOMON A. WEISGAL INVESTMENT ASSOCIATES,
TAX MATTERS PARTNER, ET AL.,1 Petitioners v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket Nos. 11361-92, 10933-93, Filed October 15, 1997.
11969-94.
Randall G. Dick and Jeffrey I. Margolis, for petitioners.
John J. Comeau and Rogelio A. Villageliu, for respondent.
MEMORANDUM FINDINGS OF FACT AND OPINION
SWIFT, Judge: By notices of final partnership
administrative adjustments (FPAA), respondent determined
1 Cases of the following petitioners are consolidated
herewith: L&C Springs Associates, Solomon A. Weisgal Investment
Associates, Tax Matters Partner, docket No. 10933-93; and L&C
Springs Associates, Century Capital Corp., Tax Matters Partner,
docket No. 11969-94.
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