1. Home
  2. Browse Decisions
  3. T.C.M.
  4. 61 T.C.M.
  5. 61 T.C.M. 1951 (1991)
 

SCIENTIFIC MEASUREMENT SYSTEMS I, LTD. v. COMMISSIONER

Docket No. 8068-89.

61 T.C.M. 1951 (1991)

T.C. Memo. 1991-69

Scientific Measurement Systems I, Ltd., Michael H. Hogan, Tax Matters Partner v. Commissioner.

United States Tax Court.

Filed February 26, 1991.

Attorney(s) appearing for the Case

Michael H. Hogan, pro se. C. Joseph Craven, for the respondent.

Memorandum Findings of Fact and Opinion

WRIGHT, Judge:

By Notice of Final Partnership Administrative Adjustment (FPAA) dated January 23, 1989, respondent made a $1,094,183 adjustment to the Scientific Measurement Systems I, Ltd. (the Partnership), partnership return for taxable year 1982, and a $2,983 adjustment to the partnership return for taxable year 1983.

The issues for decision are: (1) Whether Scientific Measurement Systems I, Ltd., a Texas...

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