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CAMBRIDGE RESEARCH AND DEVELOPMENT GROUP v. COMMISSIONER

Docket No. 8391-88.

62 T.C.M. 654 (1991)

T.C. Memo. 1991-434

Cambridge Research and Development Group, Thomas P. Straus, a Partner Other Than the Tax Matters Partner v. Commissioner.

United States Tax Court.

Filed September 5, 1991.

Attorney(s) appearing for the Case

Geoffrey J. O'Connor, 600 Old Country Rd., Garden City, N.Y., for the petitioner. Joseph F. Long, for the respondent.

Memorandum Opinion

HALPERN, Judge.

Petitioner is a limited partner in Cambridge Research and Development Group (Cambridge Research), owning a greater than 1 percent capital and profits interest therein during 1983. Accordingly, for 1983, petitioner was a notice partner within the meanings of sections 6226(b)(1) and 6231(a)(8).1

Petitioner resided in Rye, New York, at the time of filing his petition.

The petition...

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