T.C. Memo. 1997-246 UNITED STATES TAX COURT NEW ORLEANS LOUISIANA SAINTS, LIMITED PARTNERSHIP, BENSON FOOTBALL, INC., TAX MATTERS PARTNER, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket No. 2632-94. Filed June 2, 1997. Douglas D. Drysdale, Trevor W. Swett III, and Matthew W. Frank, for petitioner. Derek B. Matta, for respondent. MEMORANDUM FINDINGS OF FACT AND OPINION WRIGHT, Judge: Respondent issued five notices of final partnership administrative adjustments to petitioner, determining adjustments for taxable years 1985 through 1989. After concessions by the parties, the sole issue for consideration isPage: 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 Next
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