COMPUTER PROGRAMS LAMBDA, LTD. v. COMMISSIONER

Docket No. 32952-86.

90 T.C. 1124 (1988)

COMPUTER PROGRAMS LAMBDA, LTD., JAMES C. REILLY, TAX MATTERS PARTNER, PETITIONER v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT

United States Tax Court.

Filed June 2, 1988.


Attorney(s) appearing for the Case

Gilbert Aranza, for the petitioner.

Alvin A. Ohm, for the respondent.


OPINION

WILLIAMS, Judge:

The Commissioner determined adjustments to Computer Programs Lambda, Ltd.'s (CPL) partnership return for 1982 as set forth in his notice of final partnership administrative adjustment issued on March 11, 1986. We must decide whether this Court may appoint a limited partner of CPL to act as tax matters partner on behalf of the partnership solely for purposes of this litigation.

In our previously reported opinion at...

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