T.C. Memo. 2001-10
UNITED STATES TAX COURT
I-TECH R&D LIMITED PARTNERSHIP, NATHAN LEWIN, A PARTNER OTHER
THAN THE TAX MATTERS PARTNER, Petitioner v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 20561-97. Filed January 22, 2001.
Nathan Lewin, pro se.
Judith Cohen, for respondent.
MEMORANDUM FINDINGS OF FACT AND OPINION
RUWE, Judge: Respondent issued a notice of final
partnership administrative adjustment letter (FPAA) for the years
1984, 1985, 1986, and 1987 to I-Tech R&D Limited Partnership (I-
Tech). Nathan Lewin (petitioner), a partner other than the tax
matters partner, filed a petition for readjustment of partnership
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