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AMESBURY APARTMENTS, LTD. v. COMMISSIONER

Docket Nos. 16044-88, 22252-88.

95 T.C. 227 (1990)

AMESBURY APARTMENTS, LTD., BALLARD EQUITY INVESTMENTS, INC., TAX MATTERS PARTNER, PETITIONER v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT AMESBURY APARTMENTS, LTD., BALLARD EQUITY INVESTMENTS, INC., A PARTNER OTHER THAN THE TAX MATTERS PARTNER, PETITIONER v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT

United States Tax Court.

Filed September 10, 1990.

Attorney(s) appearing for the Case

Jo Karen Parr and Richardson B. McKenzie III, for the petitioners.

Henry S. Schneiderman, for the respondent.

OPINION

RUWE, Judge:

This case was heard by Special Trial Judge Lee M. Galloway pursuant to the provisions of section 7443A of the Code.1 This Court agrees with and adopts the Special Trial Judge's opinion, which is set forth below.

OPINION OF THE SPECIAL TRIAL JUDGE

GALLOWAY, Special Trial Judge:

These consolidated cases are before the Court on...

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