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SANDY LAKE ROAD LTD. PARTNERSHIP v. COMMISSIONER

Docket No. 9441-95.

73 T.C.M. 3202 (1997)

T.C. Memo. 1997-295

Sandy Lake Road Limited Partnership, J. Steve Anderson III, Tax Matters Partner v. Commissioner.

United States Tax Court.

Filed June 30, 1997.

Attorney(s) appearing for the Case

J. Steve Anderson III (tax matters partner), pro se. Gary L. Bloom, for the respondent.

MEMORANDUM OPINION

NIMS, Judge:

By Notice of Final Partnership Administrative Adjustment (FPAA) dated March 1, 1995, respondent determined adjustments to partnership items for the 1990 taxable year of Sandy Lake Road Limited Partnership (SLR) as follows:

                                  As          As
Partnership Items              Reported     Adjusted

Farm loss ..................    ($4,807)         ...

                    
                    
                    

                        

                            

                                
                            

                            

                                

                                    
    
                                        
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