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CRYSTAL BEACH DEVELOPMENT OF DESTIN, LTD. v. COMMISSIONER

Docket No. 18413-99.

79 T.C.M. 2068 (2000)

T.C. Memo. 2000-170

Crystal Beach Development of Destin, Ltd., Waters Edge Building Company, Tax Matters Partner v. Commissioner.

United States Tax Court.

Filed May 24, 2000.

Attorney(s) appearing for the Case

David D. Aughtry, for the petitioner. Ronald Buch and William L. Blagg, 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)(5) and Rules 180, 181, and 183.1 The Court agrees with and adopts the opinion of the Special Trial Judge, which is set forth below.

OPINION OF THE SPECIAL TRIAL JUDGE

ARMEN: Special Trial Judge:

This matter is before the Court on respondent's Motion...

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