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CONROE OFFICE BUILDING, LTD. v. COMMISSIONER

Docket No. 26465-87.

61 T.C.M. 2655 (1991)

T.C. Memo. 1991-224

Conroe Office Building, Ltd., Oliver Y. and Helen Chung, a Partner other than the Tax Matters Partner, Peter and Martha Disclafani, a Partner other than the Tax Matters Partner, Peter Disclafani, D.D.S., P.C. Pension Fund, a Partner other than the Tax Matters Partner, Joe A. Izen, Jr., a Partner other than the Tax Matters Partner, Martha Izen, a Partner other than the Tax Matters Partner, Joe A. and Faye J. Izen, a Partner other than the Tax Matters Partner, Pasadena Ear, Nose and Throat Clinic, P.A. Pension Fund, a Partner other than the Tax Matters Partner, and Benjamin E. and Lois Wright, a Partner other than the Tax Matters Partner v. Commissioner.

United States Tax Court.

Filed May 22, 1991.

Attorney(s) appearing for the Case

Afton J. Izen, 5222 Spruce St., Bellaire, Tex., for all petitioners except Martha Izen. Martha Izen, pro se. Cheryl M.D. Rees, for the respondent.

Memorandum Findings of Fact and Opinion

SCOTT, Judge:

On March 10, 1987, respondent issued a Notice of Final Partnership Administrative Adjustment (FPAA) in regard to Conroe Office Building, Ltd. (hereinafter referred to as Conroe, the partnership), for the calendar years 1983 and 1984. Some issues raised by the pleadings have been disposed of by agreement of the parties leaving for decision the following:

(1) Whether the partnership is entitled...

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