Reed Smith Shaw & MClay, William J. Smith, Tax Matters Partner - Page 1

                                                                                     










                                 T.C. Memo. 1998-64                                   


                               UNITED STATES TAX COURT                                


                     REED SMITH SHAW & MCCLAY, WILLIAM J. SMITH,                      
                         TAX MATTERS PARTNER, Petitioner v.                           
                    COMMISSIONER OF INTERNAL REVENUE, Respondent                      


                  Docket No. 14392-93.     Filed February 17, 1998.                   


                  William Joseph Smith, pro se.                                       
                  Michael A. Yost, Jr., for respondent.                               


                       MEMORANDUM FINDINGS OF FACT AND OPINION                        
                  WHALEN, Judge:  This is an action brought by the tax                
             matters partner of the above-captioned partnership for                   
             readjustment of partnership items.  It involves a notice                 
             of final partnership administrative adjustment (notice of                
             FPAA) in which respondent disallowed a deduction of $16,500              






Page:   1  2  3  4  5  6  7  8  9  10  11  12  13  14  15  16  17  18  19  20  Next

Last modified: May 25, 2011