Gateway Hotel Partners, LLC v. Comm'r

GATEWAY HOTEL PARTNERS, LLC, GATEWAY INTEREST ACQUISITION CORP., TAX MATTERS PARTNER, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Gateway Hotel Partners, LLC v. Comm'r

Docket No. 19182-07

United States Tax Court

T.C. Memo 2014-5; 2014 Tax Ct. Memo LEXIS 7; 107 T.C.M. (CCH) 1023;

January 9, 2014, Filed

Gateway Hotel Partners, LLC v. Comm'r, T.C. Memo 2009-128, 2009 Tax Ct. Memo LEXIS 128 (T.C., 2009)

Decision will be entered under Rule 155.

Dustin M. Covello, Herbert Odell, and Philip Karter, for participants.

Dana E. Hundrieser and Lawrence C. Letkewicz, for respondent.

GOEKE, Judge.

GOEKE