Memorandum Opinion
WILLIAMS, Judge:
This case is before the Court on the parties' cross-motions for partial summary judgment pursuant to Rule 121, Tax Court Rules of Practice and Procedure.
The Commissioner determined adjustments to the Federal partnership information returns of L&B Land Lease Group 82-4 for the taxable years ended December 31, 1982 and December 31, 1983, as set forth in his Notice of Final Partnership...
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