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REPUBLIC PLAZA PROPERTIES v. COMMISSIONER

Docket No. 23300-94.

107 T.C. 94 (1996)

REPUBLIC PLAZA PROPERTIES PARTNERSHIP, PFI REPUBLIC LIMITED, INC., TAX MATTERS PARTNER, PETITIONER v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT

United States Tax Court.

Filed September 16, 1996.

Attorney(s) appearing for the Case

Clark Reed Nichols and Cheryl A. Chevis, for petitioner.

Gerald W. Douglas, for respondent.

CHIECHI, Judge:

In the notice of final partnership administrative adjustment (FPAA), respondent determined adjustments to the Form 1065 (Federal partnership return) that Republic Plaza Properties Partnership (partnership) filed for 1988.

The issues remaining for decision are:

(1) Is the 11.5-month period of zero rent at the beginning of the lease (lease agreement) of an office building by partnership to BCE Development Properties, Inc. (BCE...

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