COLORADO, LTD. v. COMMISSIONER

Docket No. 28891-89.

63 T.C.M. 2435 (1992)

T.C. Memo. 1992-157

Colorado, Ltd., Michael L. Cook, a partner other than the tax matters partner v. Commissioner.

United States Tax Court.

Filed March 18, 1992.


Attorney(s) appearing for the Case

John Andrew Norval, 600 Congress Ave., Austin, Tex., for the petitioner. Phillip A. Pillar, for the respondent.


Memorandum Opinion

SCOTT, Judge:

On August 28, 1989, respondent mailed a notice of final partnership administrative adjustment (FPAA) to the tax matters partner of Colorado, Ltd. (CL), for the years ended December 31, 1983 and 1984, in which it was determined that CL was not entitled to a rehabilitation investment tax credit under section 46(a)(2)(F)1 for 1983 and section 46(a)(3) for 1984 (which sections provide for an investment...

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