Triumph Mixed Use Investments III, LLC, Fox Ridge Investments, LLC, Tax Matters Partner v. Commissioner

T.C. Memo. 2018-65

UNITED STATES TAX COURT TRIUMPH MIXED USE INVESTMENTS III, LLC, FOX RIDGE INVESTMENTS, LLC, TAX MATTERS PARTNER, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket No. 20412-14. Filed May 15, 2018. Michael C. Walch, for petitioner. Rebekah A. Myers, Charles B. Burnett, and S. Mark Barnes, for respondent. MEMORANDUM FINDINGS OF FACT AND OPINION BUCH, Judge: Triumph Mixed Use Investments III, LLC (Triumph), is subject to the partnership provisions of the Tax Equity and Fiscal Responsibility Act of 1982,

Pub. L. No. 97-248, sec. 402(a), 96 Stat. at 648. Triumph…