MEMORANDUM FINDINGS OF FACT AND OPINION
COHEN, Judge:
In a Notice of Final Partnership Administrative Adjustment (FPAA) sent December 3, 1991, respondent increased the income of Investment Engineers, Ltd. (the partnership), by $540,500 for 1982, $218,000 for 1983, and $123,000 for 1984. In Investment Engineers, Ltd. v. Commissioner [Dec. 49,888(M)],
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