MEDICAL & BUSINESS FACILITIES, LTD. v. COMMISSIONER

Docket Nos. 4729-92, 4730-92, 4731-92, 4732-92.

67 T.C.M. 2068 (1994)

T.C. Memo. 1994-38

Medical & Business Facilities, Ltd., Gerald Stevens, Tax Matters Partner, et al. v. Commissioner.

United States Tax Court.

Filed January 31, 1994.


Attorney(s) appearing for the Case

Albert J. Derbes IV, 3027 Ridgelake Dr., Metairie, La., for the petitioners. Kathleen O. Lier, for the respondent.


Memorandum Findings of Fact and Opinion

WELLS, Judge:

On December 26, 1991, respondent sent notices of final partnership administrative adjustment (FPAA's) for taxable years 1983, 1984, and 1985 to Gerald Stevens and for taxable year 1986 to Philip S. Brooks, as tax matters partners (TMP's) for Medical & Business Facilities, Ltd.2 These consolidated cases (hereinafter referred to as the instant case) are before the Court...

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