T.C. Memo. 2002-248
UNITED STATES TAX COURT
TAMPA BAY DEVIL RAYS, LTD., NAIMOLI BASEBALL
ENTERPRISES, INC., TAX MATTERS PARTNER, Petitioner v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 7452-00. Filed September 30, 2002.
Denton N. Thomas and Susan V. Sample, for petitioner.
Robert W. Dillard, for respondent.
MEMORANDUM FINDINGS OF FACT AND OPINION
SWIFT, Judge: Respondent determined adjustments to the
Federal partnership tax returns of the Tampa Bay Devil Rays, Ltd.
(the partnership) for 1995 and 1996 as follows:
Page: 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 Next
Last modified: May 25, 2011