Regents Park Partners

REGENTS PARK PARTNERS, THE CLINTON COMPANY OF ILLINOIS, TAX MATTERS PARTNER, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Regents Park Partners

Docket Nos. 3545-90, 10395-90

United States Tax Court

T.C. Memo 1992-336; 1992 Tax Ct. Memo LEXIS 357; 63 T.C.M. (CCH) 3131;

June 11, 1992, Filed

Decisions will be entered under Rule 155.

Scott Greiner and Theodore Gelt, for petitioner.

Steven S. Brown, for participants Harvey M. Silets and Royal B. Martin, Jr.

Harvey M. Silets (participant), pro se.

Bruce Anderson, for respondent.

Korner

KORNER

MEMORANDUM FINDINGS OF FACT AND OPINION

KORNER, Judge:…