Legal Opinion
Medical & Business Facilities v. Commissioner
United States Tax Court
Decided January 31, 1994No. Docket Nos. 4729-92, 4730-92, 4731-92, 4732-92Unpublished
1Opinion of the Court
MEDICAL & BUSINESS FACILITIES, LTD., GERALD STEVENS, TAX MATTERS PARTNER, ET AL., 1 Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Medical & Business Facilities v. Commissioner
Docket Nos. 4729-92, 4730-92, 4731-92, 4732-92
United States Tax Court
T.C. Memo 1994-38; 1994 Tax Ct. Memo LEXIS 42; 67 T.C.M. (CCH) 2068;
January 31, 1994, Filed
For petitioners: Albert J. Derbes, IV.
For respondent: Kathleen O. Lier.
WELLS
WELLS
MEMORANDUM FINDINGS OF FACT AND OPINION
WELLS, Judge: On December 26, 1991, respondent sent notices of final partnership administrative adjustment (FPAA's) for taxable…
2Cases cited10 opinions
- Commissioner v. Estate of BoschSupreme Court of the United States · 1967
- Adler v. CommissionerUnited States Tax Court · 1985
- United States v. Centennial Savings Bank FSBSupreme Court of the United States · 1991
- Jay J. And Rose B. Armes v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1971
- Cambridge Research & Dev. Group v. CommissionerUnited States Tax Court · 1991
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