T.C. Memo. 1998-305
UNITED STATES TAX COURT
ASA INVESTERINGS PARTNERSHIP,
ALLIEDSIGNAL INC., TAX MATTERS PARTNER, Petitioner
v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 27320-96. Filed August 20, 1998.
Jerome B. Libin, Steuart H. Thomsen, David A. Roby, Jr.,
William S. Corey, Robert S. Chase II, Alexa Temple Dubert, and H.
Karl Zeswitz, Jr., for petitioner.
Jill A. Frisch, Anne O. Hintermeister, Leslie J. Spiegel,
Peter J. Graziano, James M. Guiry, and Robert A. Baxer, for
respondent.
MEMORANDUM FINDINGS OF FACT AND OPINION
FOLEY, Judge: Respondent issued ASA Investerings
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