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explanation of these adjustments: "We decreased your part-
nership loss deduction because it is more than the amount
you have 'at risk.'" Neither notice of deficiency sets
forth any further explanation or itemizes the computation
of the amount of the adjustment.
Respondent's post-trial brief states that respondent
disallowed the following losses claimed on petitioner's
Schedules E for 1987 and 1988:
Amounts Disallowed 1987 1988
Speed Line Investment ($2,091.48)($2,035.02)
Oakbrook III, Ltd. (12,453.97)
Dondi Presidents' Partnership II (7,050.85) (1,431.15)
1626 NY Associates Ltd. Partnership (24,273.40)(4,931.60)
Bear Creek West Rental Properties (6,035.00) --
Haywood Lane Joint Venture (10,102.50)--
Murfreesboro Road Joint Venture (9,082.00) --
Lemons & Hite -- --
Dondi Motor Car Properties -- --
Berkley Apartments Ltd. Partnership -- --
Caprice Investments -- --
Freeport-McMoran Energy Partners, Ltd.-- --
Freeport-McMoran Resource Partners, Ltd.-- --
Total (58,635.23) (20,851.74)
Amount disallowed per notice of deficiency57,634.00 29,448.00
Difference (1,001.23) 8,596.26
The aggregate partnership losses disallowed in 1987,
according to the notices of deficiency, $57,634, is
$1,001.23 less than the amount disallowed according to
respondent's post-trial brief. Respondent's post-trial
brief states that this discrepancy is: "due to the nature
of the � 469 (passive activity loss) computational
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