Alabama Supreme Court 1051475.
PER CURIAM.
The facts underlying this appeal are as follows. Joe E. Lanzi III ("the taxpayer") is a resident of Georgia and a limited partner of the Quad-L Limited Partnership ("Quad-L" or "the partnership"), an Alabama limited partnership. Quad-L was formed in 1996, at which time the taxpayer made an initial contribution to Quad-L in exchange for his partnership interest; the taxpayer holds a five-eighths ownership interest...
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