ARBOR TOWERS ASSOCIATES, LTD. v. COMMISSIONER

Docket No. 24594-97.

77 T.C.M. 2348 (1999)

T.C. Memo. 1999-213

Arbor Towers Associates, Ltd., James B. Mintzer, Tax Matters Partner v. Commissioner.

United States Tax Court.

Filed June 30, 1999.


Attorney(s) appearing for the Case

Lois C. Blaesing, for the petitioner. Brian C. Bernhardt and Trevor Wetherington, for the respondent.


MEMORANDUM FINDINGS OF FACT AND OPINION

LARO, Judge:

Respondent issued petitioner a notice of final partnership administrative adjustment (FPAA) on behalf of Arbor Towers Associates, Ltd. (Arbor), wherein respondent determined Arbor was not entitled to its claimed charitable contribution deduction in the amount of $1.6 million for 1993. This case results from petitioner's petition under section 6226

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