T.C. Memo. 2004-53
UNITED STATES TAX COURT
VISION INFORMATION SERVICES, L.L.C., IRENE CORREIA,
TAX MATTERS PARTNER, Petitioner v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 1750-01. Filed March 8, 2004.
Joseph Galasso, Jr., for petitioner.
Greg Okwuosah and Robert Heitmeyer, for respondent.
MEMORANDUM FINDINGS OF FACT AND OPINION
LARO, Judge: Petitioner petitioned the Court under section
6226 to readjust partnership items adjusted by respondent.
Following the parties’ concessions, we must decide whether Vision
Information Services, L.L.C. (Vision), sold or instead licensed
certain intellectual property to Twentieth Century Fox
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