Legal Opinion
Kingstowne L.P. v. Commissioner
United States Tax Court
Decided December 21, 1994No. Docket No. 1936-93UnpublishedCited by 2 opinions
1Opinion of the Court
KINGSTOWNE L.P., WARREN E. AND MARTHA D. HALLE, PARTNERS OTHER THAN THE TAX MATTERS PARTNER, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Kingstowne L.P. v. Commissioner
Docket No. 1936-93
United States Tax Court
T.C. Memo 1994-630; 1994 Tax Ct. Memo LEXIS 646; 68 T.C.M. (CCH) 1497;
December 21, 1994, Filed
Decision will be entered for respondent.
For petitioners: Patrick G. Dooher.
For respondent: David L. Click and Richard D. Fultz.
COHEN
COHEN
MEMORANDUM FINDINGS OF FACT AND OPINION
COHEN, Judge: Respondent issued a notice of final partnership administrative adjustment (FPAA) on August…
2Cases cited15 opinions
- Deputy, Administratrix v. Du PontSupreme Court of the United States · 1940
- Frank Lyon Co. v. United StatesSupreme Court of the United States · 1978
- Estate of Charles T. Franklin, Deceased v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1976
- Estate of Franklin v. CommissionerUnited States Tax Court · 1975
- Baird v. CommissionerUnited States Tax Court · 1977
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3Cited by2 opinions
- Warren E. Halle Martha D. Halle, Partners Other Than the Tax Matters Partner, and Kingstowne L. P. v. Commissioner of Internal RevenueCourt of Appeals for the Fourth Circuit · 1996
- Warren E. Halle Martha D. Halle, Partners Other Than the Tax Matters Partner, and Kingstowne L. P. v. Commissioner of Internal RevenueCourt of Appeals for the Fourth Circuit · 1996