T.C. Memo. 2005-172
UNITED STATES TAX COURT
WHITMAN & RANSOM, MAGED F. RIAD, TAX MATTERS PARTNER,
Petitioner v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 7916-03. Filed July 12, 2005.
Sander B. Ross, for petitioner.
Robert S. Goodman and Matthew N. Tobias, for participant
Arthur M. Handler.
Lydia A. Branche, for respondent.
MEMORANDUM FINDINGS OF FACT AND OPINION
HAINES, Judge: This case is a partnership proceeding
subject to the unified audit and litigation procedures of the Tax
Equity & Fiscal Responsibility Act of 1982 (TEFRA), Pub. L. 97-
248, sec. 402, 96 Stat. 628. Respondent issued a notice of final
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