1. Home
  2. Browse Decisions
  3. T.C.M.
  4. 72 T.C.M.
  5. 72 T.C.M. 1508 (1996)
 

70 ACRE RECOGNITION EQUIPMENT PARTNERSHIP v. COMMISSIONER

Docket No. 6558-91.

72 T.C.M. 1508 (1996)

T.C. Memo. 1996-547

70 Acre Recognition Equipment Partnership, Booth Creek Investment, Inc., Tax Matters Partner v. Commissioner.

United States Tax Court.

Filed December 18, 1996.

Attorney(s) appearing for the Case

William R. Cousins III, Joel N. Crouch, and Josh O. Ungerman, Dallas, Tex., for the petitioner.

Alvin A. Ohm and Abbey B. Garber, for the respondent.

MEMORANDUM FINDINGS OF FACT AND OPINION

FOLEY, Judge:

By notice of final partnership administrative adjustment dated January 8, 1991, respondent determined adjustments to items claimed on 70 Acre Recognition Equipment Partnership's 1983 return. Unless otherwise indicated, all section references are to the Internal Revenue Code for the year in issue, and all Rule references are to the Tax Court Rules of Practice and Procedure. After concessions, the sole...

Let's get started

Leagle.com

Welcome to the leading source of independent legal reporting
Sign on now to see your case.
Or view more than 10 million decisions and orders.

  • Updated daily.
  • Uncompromising quality.
  • Complete, Accurate, Current.

Listed below are the cases that are cited in this Featured Case. Click the citation to see the full text of the cited case. Citations are also linked in the body of the Featured Case.

Cited Cases

  • No Cases Found

Listed below are those cases in which this Featured Case is cited. Click on the case name to see the full text of the citing case.

Citing Cases