T.C. Memo. 1997-239
UNITED STATES TAX COURT
REPUBLIC PLAZA PROPERTIES PARTNERSHIP, PFI REPUBLIC
LIMITED, INC., TAX MATTERS PARTNER, Petitioner v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 23300-94. Filed May 22, 1997.
Clark Reed Nichols, for petitioner.
Brenda M. Fitzgerald, for respondent.
MEMORANDUM OPINION
CHIECHI, Judge: This matter is before the Court on a motion
filed pursuant to Rule 2311 by PFI Republic Limited, Inc. (PFI),
the tax matters partner for Republic Plaza Properties Partnership
1 All Rule references are to the Tax Court Rules of Practice and
Procedure. All section references are to the Internal Revenue
Code (Code) in effect at relevant times.
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