LUMENETICS v. COMMISSIONER

Docket No. 114-88.

64 T.C.M. 1161 (1992)

T.C. Memo. 1992-630.

Lumenetics, Dennis R. Di Ricco, Tax Matters Partner v. Commissioner.

United States Tax Court.

Filed October 26, 1992.


Attorney(s) appearing for the Case

Dennis R. Di Ricco, pro se. Robert W. Towler, for the respondent.


Memorandum Opinion

RUWE, Judge:

For the sake of convenience and brevity, our findings of fact and opinion are combined. Some of the facts have been stipulated. The stipulation of facts, supplemental and second supplemental stipulations of fact, and attached exhibits are incorporated herein by this reference. At the time of filing the petition, the principal place of business of the Lumenetics partnership was in San Mateo, California. Petitioner Dennis R...

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