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
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