PEAT OIL AND GAS ASSOCIATES v. COMMISSIONER

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

100 T.C. 271 (1993)

PEAT OIL AND GAS ASSOCIATES, JAMES KARR, A PARTNER OTHER THAN THE TAX MATTERS PARTNER, ET AL., PETITIONERS v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT

United States Tax Court.

Filed March 31, 1993.


Attorney(s) appearing for the Case

Dennis N. Brager and Jackson D. Hamilton, for petitioners.

Debra K. Estrem, for respondent.


COHEN, Judge:

Respondent sent notices of final partnership administrative adjustment (FPAA) disallowing certain deductions claimed on partnership returns of three partnerships. Petitions were filed for the years in issue as follows:

     Docket No.        Partnership          Tax year

     30296-87       Peat Oil and Gas         1983
                     Associates (POGA)
     20081-88       Syn-Fuel Associates      1982...

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