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PRODUCTION HOUSE LIMITED PARTNERSHIP C-23 v. COMMISSIONER

Docket No. 28874-89.

63 T.C.M. 3066 (1992)

T.C. Memo. 1992-304

Production House Limited Partnership C-23, Gary O. Everett, Tax Matters Partner and Sandra B. Everett, A Partner Other Than The Tax Matters Partner v. Commissioner.

United States Tax Court.

Filed May 27, 1992.

Attorney(s) appearing for the Case

Gary O. Everett, pro se. Clement Shugerman, for the respondent.

Memorandum Findings of Fact and Opinion

WELLS, Judge:

The instant case is a proceeding under section 6226, Internal Revenue Code, for the readjustment of partnership items of Production House Limited Partnership C-23 (the partnership) for the taxable year ended December 31, 1984. The Notice of Final Partnership Administrative Adjustments (FPAA) issued by respondent in the instant case disallowed $43,300 of losses and $3,000 of investment tax credit claimed...

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