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TURNER OUTDOOR ADVERTISING, LTD. v. COMMISSIONER

Docket No. 12123-93.

69 T.C.M. 2692 (1995)

T.C. Memo. 1995-227

Turner Outdoor Advertising, Ltd., Manderson & Associates, Inc., Tax Matters Partner v. Commissioner.

United States Tax Court.

Filed May 23, 1995.

Attorney(s) appearing for the Case

David M. Wooldridge and Timothy A. Bush, Birmingham, Ala., for the petitioner.

Robert J. Shilliday, Jr., and Lawrence B. Austin, for the respondent.

Memorandum Findings of Fact and Opinion

HALPERN, Judge:

This is a proceeding for the readjustment of various adjustments to the partnership returns of Turner Outdoor Advertising, Ltd. (Turner), for Turner's taxable (calendar) years 1983 through 1987. The details of the adjustments are set forth in the notice of final partnership administrative adjustment sent to petitioner, Manderson & Associates, Inc., the tax matters partner of Turner, on March 15...

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