COOPER RIVER OFFICE BUILDING ASSOCIATES v. COMMISSIONER

Docket No. 24016-87.

71 T.C.M. 1849 (1996)

T.C. Memo. 1996-23

Cooper River Office Building Associates, Management of Cooper River, Inc., Tax Matters Partner v. Commissioner.

United States Tax Court.

Filed January 24, 1996.


Attorney(s) appearing for the Case

Mervin M. Wilf, Philadelphia, Pa., for the petitioner. Carol-Lynn Moran, for the respondent.


MEMORANDUM OPINION

SWIFT, Judge:

This matter is before us on Cooper River Office Building Associates' (the Partnership's) motion to vacate decision.

All Rule references are to the Tax Court Rules of Practice and Procedure.

On January 21, 1994, pursuant to our two opinions in Levy v. Commissioner [Dec. 45,808], 92 T.C. 1360 (1989), and [Dec. 47,837(M)] T.C. Memo. 1991-646

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