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CORBIN WEST LIMITED PARTNERSHIP v. COMMISSIONER

Docket No. 2203-97.

77 T.C.M. 1202 (1999)

T.C. Memo. 1999-7

Corbin West Limited Partnership, CDC Equity Corporation, Tax Matters Partner v. Commissioner.

United States Tax Court.

Filed January 15, 1999.

Attorney(s) appearing for the Case

Robert J. Percy, for the petitioner. Andrew R. Ceccherini, for the respondent.

MEMORANDUM FINDINGS OF FACT AND OPINION

VASQUEZ, Judge:

Respondent issued notices of final partnership administrative adjustment (FPAA's) to Corbin West Limited Partnership (Corbin West) for 1990, 1991, 1992, and 1993.1

The issues for our decision are: (1) Whether a note executed by Corbin West should be included in the basis of certain acquired property for purposes of computing depreciation deductions and low-income...

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