Conroe Office Bldg., Ltd. v. Commissioner

CONROE OFFICE BUILDING, LTD, OLIVER Y. AND HELEN CHUNG, A PARTNER OTHER THAN THE TAX MATTERS PARTNER, PETER AND MARTHA DISCLAFANI, A PARTNER OTHER THAN THE TAX MATTERS PARTNER, PETER DISCLAFANI, D.D.S., P.C. PENSION FUND, A PARTNER OTHER THAN THE TAX MATTERS PARTNER, JOE A. IZEN, JR., A PARTNER OTHER THAN THE TAX MATTERS PARTNER, MARTHA IZEN, A PARTNER OTHER THAN THE TAX MATTERS PARTNER, JOE A. AND FAYE J. IZEN, A PARTNER OTHER THAN THE TAX MATTERS PARTNER, PASADENA EAR, NOSE AND THROAT CLINIC, P.A. PENSION FUND, A PARTNER OTHER THAN THE TAX MATTERS PARTNER, AND BENJAMIN E. AND LOIS WRIGHT, A…