T.C. Memo. 1999-213
UNITED STATES TAX COURT
ARBOR TOWERS ASSOCIATES, LTD., JAMES B. MINTZER, TAX MATTERS
PARTNER, Petitioner v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 24594-97. Filed June 30, 1999.
Lois C. Blaesing, for petitioner.
Brian C. Bernhardt and Trevor Wetherington, for respondent.
MEMORANDUM FINDINGS OF FACT AND OPINION
LARO, Judge: Respondent issued petitioner a notice of final
partnership administrative adjustment (FPAA) on behalf of Arbor
Towers Associates, Ltd. (Arbor), wherein respondent determined
Arbor was not entitled to its claimed charitable contribution
deduction in the amount of $1.6 million for 1993. This case
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