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MAMMOTH LAKES PROJECT v. COMMISSIONER

Docket No. 3480-88.

61 T.C.M. 1630 (1991)

T.C. Memo. 1991-4

Mammoth Lakes Project, Robert and Martha Fessler, Tax Matters Partners v. Commissioner.

United States Tax Court.

Filed January 10, 1991.

Attorney(s) appearing for the Case

Daniel J. Van Dyke, for the petitioner. Christine V. Olsen, for the respondent.

Memorandum Findings of Fact and Opinion

COHEN, Judge:

Respondent determined the following adjustments to petitioner's partnership income for 1984 and 1985:

Adjustment                                         1984       1985

Intangible Drilling Costs .....................   $243,040   $25,000
Net Earnings from Self-Employment .............    285,000      0

The issues for decision are (1) the extent to which...

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