Legal Opinion
Bentley Court II Ltd. P'ship v. Comm'r
United States Tax Court
Decided May 31, 2006No. 5393-04Unpublished
1Opinion of the Court
BENTLEY COURT II LIMITED PARTNERSHIP, B.F. BENTLEY, INC., TAX MATTERS PARTNER, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Bentley Court II Ltd. P'ship v. Comm'r
No. 5393-04
United States Tax Court
T.C. Memo 2006-113; 2006 Tax Ct. Memo LEXIS 113; 91 T.C.M. (CCH) 1215; RIA TM 56531;
May 31, 2006, Filed
Nancy Ortmeyer Kuhn, for petitioner.
Wilton A. Baker, for respondent.
Gerber, Joel
JoelGerber
MEMORANDUM FINDINGS OF FACT AND OPINION
GERBER, Chief Judge: On December 29, 2003, respondent issued a Notice of Final Partnership Administrative Adjustment (FPAA) to Bentley Court II Limited…
2Cases cited17 opinions
- Southern Pacific Transp. Co. v. CommissionerUnited States Tax Court · 1980
- Glass v. CommissionerUnited States Tax Court · 1986
- Commissioner v. BanksSupreme Court of the United States · 2005
- Clemon J. And Ivy C. Herrington v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1988
- Alamo Nat. Bank v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1938
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