1. Home
  2. Browse Decisions
  3. T.C.M.
  4. 58 T.C.M.
  5. 58 T.C.M. 753 (1989)
 

DIEGO INVESTORS-IV v. COMMISSIONER

Docket Nos. 16947-87, 25289-87, 35488-87.

58 T.C.M. 753 (1989)

T.C. Memo. 1989-630

Diego Investors-IV, E.C. Smith, Tax Matters Partner, et al. v. Commissioner.

United States Tax Court.

Filed November 27, 1989.

Attorney(s) appearing for the Case

Mitchell B. Dubick, 701 B St., San Diego, Calif., Sherri A. Groveman, Patrick J. Felix III, 401 W. A St., San Diego, Calif., and Edward C. Smith, Jr., 4901 Morena Blvd., San Diego, Calif., for the petitioners. Steven New, Zuzana Colaprete, Jeffrey A. Hatfield, Boris Siegel, and William H. Quealy, for the respondent.

Memorandum Findings of Fact and Opinion

GERBER, Judge:

These three consolidated test cases involve deductions and credits claimed by petitioners and, in some instances, additions to tax determined by respondent in connection with audio master tape leases.2 Respondent disallowed claimed deductions and credits with respect to 33 partnerships involved in these related ventures, and with respect to certain individual partners. Some...

Let's get started

Leagle.com

Welcome to the leading source of independent legal reporting
Sign on now to see your case.
Or view more than 10 million decisions and orders.

  • Updated daily.
  • Uncompromising quality.
  • Complete, Accurate, Current.

Listed below are the cases that are cited in this Featured Case. Click the citation to see the full text of the cited case. Citations are also linked in the body of the Featured Case.

Cited Cases

  • No Cases Found

Listed below are those cases in which this Featured Case is cited. Click on the case name to see the full text of the citing case.

Citing Cases