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P.D.B. SPORTS, LTD. v. COMMISSIONER

Docket No. 730-96.

109 T.C. 423 (1997)

P.D.B. SPORTS, LTD., BOWLEN SPORTS, INC., TAX MATTERS PARTNER, PETITIONER v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT

United States Tax Court.

Filed December 22, 1997.

Attorney(s) appearing for the Case

Richard P. Slivka and Charles D. Henson, for petitioner.

Randall L. Preheim, for respondent.

GERBER, Judge:

Respondent issued notices of final partnership administrative adjustment to P.D.B. Sports, Ltd., for the taxable years 1989 and 1990. Among other adjustments, respondent disallowed amortization in the amounts of $1,878,056 and $259,255 for 1989 and 1990, respectively, claimed with respect to professional football player contracts. After concessions, the sole issue remaining for our consideration is whether the partnership, for purposes of determining...

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