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HOYT AND SONS RANCH PROPERTIES, LTD. v. COMMISSIONER

Docket No. 15578-97.

75 T.C.M. 1850 (1998)

T.C. Memo. 1998-77

Hoyt and Sons Ranch Properties, Ltd., A Nevada Limited Partnership, Walter J. Hoyt III, Tax Matters Partner v. Commissioner.

United States Tax Court.

Filed February 23, 1998.

Attorney(s) appearing for the Case

Walter J. Hoyt III, pro se. Ronald L. Buch, Jr., and Ann M. Murphy, for the respondent.

MEMORANDUM OPINION

COHEN, Chief Judge:

This case was assigned to Special Trial Judge Robert N. Armen, Jr., pursuant to the provisions of section 7443A(b)(4) of the Internal Revenue Code of 1986, as amended, and Rules 180, 181, and 183. (Unless otherwise indicated, all section references are to the Internal Revenue Code, as amended, and all Rule references are to the Tax Court Rules of Practice and Procedure.) The Court agrees with and adopts the Opinion...

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