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V. DV-85.................................................. 38
A. FINDINGS OF FACT................................... 38
B. OPINION............................................ 39
1. Introduction.................................... 39
2. Relevant Law.................................... 40
3. Discussion...................................... 42
4. Conclusion...................................... 45
VI. HFA-II................................................. 45
A. FINDINGS OF FACT................................... 45
B. OPINION............................................ 46
1. Introduction.................................... 46
2. AMCOR Was Not a Partner......................... 47
3. Agency.......................................... 48
4. Authority of Limited Partner.................... 48
5. Conclusion...................................... 49
VII. TFV.................................................... 49
A. FINDINGS OF FACT................................... 49
1. Formation of TFV................................ 49
2. Agreement of Limited Partnership................ 50
3. Agreement To Make AMCOR Co-General Partner...... 50
4. Partnership Returns............................. 51
5. Designation of TMP.............................. 52
6. Consents........................................ 53
7. TFV FPAA........................................ 53
B. OPINION............................................ 53
1. 1984 Taxable Year............................... 53
2. 1985 Taxable Year............................... 55
IX. CONCLUSION............................................. 56
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