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REGENTS PARK PARTNERS v. COMMISSIONER

Docket Nos. 3545-90, 10395-90.

63 T.C.M. 3131 (1992)

T.C. Memo. 1992-336

Regents Park Partners, The Clinton Company of Illinois, Tax Matters Partner v. Commissioner.

United States Tax Court.

Filed June 11, 1992.

Attorney(s) appearing for the Case

Scott Greiner and Theodore Gelt, 303 E. 17th Ave., Denver, Colo., for the petitioner. Steven S. Brown, for participants Harvey M. Silets and Royal B. Martin, Jr. Harvey M. Silets, pro se. Bruce Anderson, for the respondent.

Memorandum Findings of Fact and Opinion

KORNER, Judge:

By Notices of Final Partnership Administrative Adjustment (FPAA) dated November 30, 1989, December 20, 1989, and May 11, 1990, respondent increased Regents Park Partners' (the partnership) ordinary income for 1984, 1985, and 1986 in the amounts of $2,833,078, $2,318,212, and $1,616,806, respectively. In addition, respondent disallowed certain other deductions and credits.

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