T.C. Memo. 2006-113 UNITED STATES TAX COURT BENTLEY COURT II LIMITED PARTNERSHIP, B.F. BENTLEY, INC., TAX MATTERS PARTNER, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket No. 5393-04. Filed May 31, 2006. Nancy Ortmeyer Kuhn, for petitioner. Wilton A. Baker, for respondent. MEMORANDUM FINDINGS OF FACT AND OPINION GERBER, Chief Judge: On December 29, 2003, respondent issued a Notice of Final Partnership Administrative Adjustment (FPAA) to Bentley Court II Limited Partnership (Bentley Court)Page: 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 Next
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