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  5. 62 T.C.M. 661 (1991)
 

UNIVERSAL RESEARCH AND DEVELOPMENT PARTNERSHIP NO. 1 v. COMMISSIONER

Docket Nos. 9893-88, 9894-88, 1729-89, 4329-89.

62 T.C.M. 661 (1991)

T.C. Memo. 1991-437

Universal Research and Development Partnership No. 1, Russell O. Ayo, Jr., Hofman Music, Inc. and Paul E. Palmer, Partners other than the Tax Matters Partner, et al. v. Commissioner.

United States Tax Court.

Filed September 5, 1991.

Attorney(s) appearing for the Case

J. Tracy Mitchell, 759 S. Acadian Thruway, Baton Rouge, La., and Merrick J. Norman, Jr., for the petitioners. Arlene Blume and Kathleen Lier, for the respondent.

Memorandum Findings of Fact and Opinion

KÖRNER, Judge.

In these consolidated cases respondent determined adjustments to the 1982, 1983, and 1984 partnership returns of Universal Research and Development Partnership No. 1 (hereinafter Universal No. 1), and to the 1983, 1984, and 1985 partnership returns of Universal Research and Development Partnership No. 2 (Universal No. 2). Timely notices of final partnership administrative adjustments (FPAA) were...

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