OAKCROSS VINEYARDS, LTD. v. COMMISSIONER

Docket No. 11659-94.

72 T.C.M. 715 (1996)

T.C. Memo. 1996-433

Oakcross Vineyards, Ltd., Dennis D. Groth, Tax Matters Partner v. Commissioner.

United States Tax Court.

Filed September 24, 1996.


Attorney(s) appearing for the Case

Richard J. Sideman, San Francisco, Calif., for the petitioner. Kathryn K. Vetter, for the respondent.


MEMORANDUM FINDINGS OF FACT AND OPINION

WELLS, Judge:

The instant case is a proceeding pursuant to sections 6226-6231 for a readjustment of partnership items of Oakcross Vineyards Ltd. (Vineyards), a partnership, for the taxable year ending December 31, 1990. In a Notice of Final Partnership Administrative Adjustment, respondent increased Vineyards' income for that year by $1,625,423 and increased the partnership's self-employment income by the same amount...

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