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PEAT OIL AND GAS ASSOCIATES v. COMMISSIONER

Docket Nos. 30296-87, 20081-88, 20130-88, 820-91, 24514-91, 30440-91.

65 T.C.M. 2259 (1993)

T.C. Memo. 1993-130

Peat Oil and Gas Associates, James Karr, a Partner Other Than the Tax Matters Partner, et al. v. Commissioner.

United States Tax Court.

Filed March 31, 1993.

Attorney(s) appearing for the Case

Dennis N. Brager, 2029 Century Park East, Los Angeles, Calif., and Jackson D. Hamilton, 1880 Century Park East, Los Angeles, Calif., for the petitioners. Debra K. Estrem, for the respondent.

Memorandum Findings of Fact and Opinion

COHEN, Judge:

In these consolidated cases, respondent sent Notices of Final Partnership Administrative Adjustments (FPAA) disallowing certain deductions claimed on partnership returns, and petitions were filed, as follows:

                                                                  Date
Docket                                                            FPAA   Date Petition...

                    
                    
                    

                        

                            

                                
                            

                            

                                

                                    
    
                                        
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