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NIELSON-TRUE PARTNERSHIP v. COMMISSIONER

Docket Nos. 12069-95, 3980-96.

109 T.C. 112 (1997)

NIELSON-TRUE PARTNERSHIP, TRUE OIL COMPANY, TAX MATTERS PARTNER, PETITIONER v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT

United States Tax Court.

Filed September 9, 1997.

Attorney(s) appearing for the Case

Douglas A. Pluss and Ronald M. Morris, for petitioner.

Richard D. D'Estrada, for respondent.

GERBER Judge:

Respondent mailed to True Oil Co. (petitioner), as tax matters partner, notices of final partnership administrative adjustment with respect to Nielson-True Partnership for the taxable years 1991 and 1992. The sole adjustment and issue concerns respondent's disallowance of section 291 credits in the amounts of $10,170 and $4,394 for 1991 and 1992, respectively.2

FINDINGS OF FACT...

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