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SPRINGS LAND COMPANY v. COMMISSIONER

Docket No. 42214-86.

63 T.C.M. 2641 (1992)

T.C. Memo. 1992-197

Springs Land Company, Limited Partnership, Steve K. Smith, Tax Matters Partner v. Commissioner.

United States Tax Court.

Filed April 1, 1992.

Attorney(s) appearing for the Case

F. Pen Cosby, 25 S.E. 2nd Ave., Miami, Fla., for the petitioner. Sergio Garcia-Pages, for the respondent.

Memorandum Findings of Fact and Opinion

RUWE, Judge:

Respondent determined adjustments to partnership items for the 1982 and 1983 taxable years as follows:1

                                                                  Dec. 31, 1982   Dec. 31, 1983

(A) Commissions disallowed ....................................   $1,828,624       1($16,270)
(B) Travel expenses disallowed...

                    
                    
                    

                        

                            

                                
                            

                            

                                

                                    
    
                                        
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