BENTLEY COURT II LIMITED PARTNERSHIP v. COMMISSIONER

Dkt. No. 5393-04.

91 T.C.M. 1215 (2006)

T.C. Memo. 2006-113

Bentley Court II Limited Partnership, B.F. Bentley, Inc., Tax Matters Partner v. Commissioner.

United States Tax Court.

May 31, 2006.


Attorney(s) appearing for the Case

Nancy Ortmeyer Kuhn, for petitioner.

Wilton A. Baker, for respondent.


MEMORANDUM FINDINGS OF FACT AND OPINION

GERBER, Chief Judge.

On December 29, 2003, respondent issued a Notice of Final Partnership Administrative Adjustment (FPAA) to Bentley Court II Limited Partnership (Bentley Court) for its calendar years 1993, 1994, and 1995. After concessions,1 the sole issue for consideration is whether, for its year 1993, Bentley Court must recapture $528,747 of low-income housing credits claimed on its...

Let's get started

Leagle.com

Welcome to the leading source of independent legal reporting
Sign on now to see your case.
Or view more than 10 million decisions and orders.

  • Updated daily.
  • Uncompromising quality.
  • Complete, Accurate, Current.

Listed below are the cases that are cited in this Featured Case. Click the citation to see the full text of the cited case. Citations are also linked in the body of the Featured Case.

Cited Cases

  • No Cases Found

Listed below are those cases in which this Featured Case is cited. Click on the case name to see the full text of the citing case.

Citing Cases