WHITMAN & RANSOM v. COMMISSIONER

Docket No. 7916-03.

90 T.C.M. 37 (2005)

T.C. Memo. 2005-172

Whitman & Ransom, Maged F. Riad, Tax Matters Partner v. Commissioner.

United States Tax Court.

July 12, 2005.


Attorney(s) appearing for the Case

Sander B. Ross, for petitioner.

Robert S. Goodman and Matthew N. Tobias, for participant Arthur M. Handler; Lydia A. Branche, for respondent.


MEMORANDUM FINDINGS OF FACT AND OPINION

HAINES, Judge.

This case is a partnership proceeding subject to the unified audit and litigation procedures of the Tax Equity & Fiscal Responsibility Act of 1982 (TEFRA), Pub. L. 97-248, sec. 402, 96 Stat. 628. Respondent issued a notice of final partnership administrative adjustment (FPAA) to Maged F. Riad, as tax matters partner for Whitman & Ransom (W&R), determining adjustments to W&R's Form 1065...

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