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AD INVESTMENT 2000 FUND LLC v. COMMISSIONER OF INTERNAL REVENUE

Docket Nos. 9177-08, 9178-08.

T.C. Memo. 2016-226

AD INVESTMENT 2000 FUND LLC, COMMUNITY MEDIA, INC., A PARTNER OTHER THAN THE TAX MATTERS PARTNER, Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent, AD GLOBAL 2000 FUND LLC, WARSAW TELEVISION CABLE CORP., A PARTNER OTHER THAN THE TAX MATTERS PARTNER, Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent.

United States Tax Court.

Filed December 14, 2016.

Attorney(s) appearing for the Case

Elliot Silverman and Orrin Tilevitz , for petitioners.

Veronica L. Richards and Daniel L. Timmons , for respondent.

SUPPLEMENTAL MEMORANDUM OPINION

Petitioners brought these cases for us to review two notices of final partnership administrative adjustment (FPAAs). We did so and reported the results of our review in our Memorandum Findings of Fact and Opinion (Memorandum Opinion) AD Inv. 2000 Fund LLC, T.C. Memo...

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