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LDL RESEARCH AND DEVELOPMENT II, LTD. v. COMMISSIONER

Docket No. 18566-91.

69 T.C.M. 2411 (1995)

T.C. Memo. 1995-172

LDL Research and Development II, Ltd., A Limited Partnership, Ensign Management Group, Inc., Tax Matters Partner v. Commissioner.

United States Tax Court.

Filed April 13, 1995.

Attorney(s) appearing for the Case

David C. Wright, 50 W. Broadway, Salt Lake City, Utah and Travis L. Bowen, 265 E. First South, Salt Lake City, Utah, for the petitioner. David L. Miller, for the respondent.

Memorandum Findings of Fact and Opinion

SWIFT, Judge:

Respondent, for 1983, 1984, and 1985, mailed to Ensign Management Group, Inc. (petitioner), as tax matters partner, notices of final partnership administrative adjustment with respect to LDL Research and Development II, Ltd. (LDL). In such notices, respondent disallowed for each respective year deductions of $525,000, $194,245, and $391,965 claimed by...

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