Harbor Cove Marina Partners Partnership, Robert A. Collins, A Partner Other Than The Tax Matters Partner v. Commissioner

123 T.C. No. 4

UNITED STATES TAX COURT HARBOR COVE MARINA PARTNERS PARTNERSHIP, ROBERT A. COLLINS, A PARTNER OTHER THAN THE TAX MATTERS PARTNER, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket No. 13267-02. Filed July 15, 2004. H is a general partnership, its managing partner is S, and its other two partners are M and P. H’s business activity is primarily the operation of a marina in San Diego, California. On account of dissension that consistently occurred between S and P as to H’s operation of the marina, S, in its capacity as H’s managing partner, dissolved H, distributed…