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MEDICAL MOBILITY LIMITED PARTNERSHIP I v. COMMISSIONER

Docket Nos. 1317-91, 1383-91.

66 T.C.M. 741 (1993)

T.C. Memo. 1993-428

Medical Mobility Limited Partnership I, Malouf Abraham, Jr., a Partner other than the Tax Matters Partner v. Commissioner.

United States Tax Court.

Filed September 14, 1993.

Attorney(s) appearing for the Case

Stephen T. Krier, 2112 Indian Ave., Lubbock, Tex., and Karl Norman Clifford, for the petitioner. Steven B. Bass, for the respondent.

Memorandum Findings of Fact and Opinion

BEGHE, Judge:

By notices of final partnership administrative adjustment (FPAA's) respondent determined the following adjustments to the partnership returns of income of Medical Mobility Limited Partnership I (MMI) for the taxable years 1984 and 1985:

                                  1984

Partnership Deductions                                         As Reported   As Adjusted...

                    
                    
                    

                        

                            

                                
                            

                            

                                

                                    
    
                                        
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