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SMITH v. COMMISSIONER

Docket No. 14392-93.

75 T.C.M. 1806 (1998)

T.C. Memo. 1998-64

Reed Smith Shaw & McClay, William J. Smith, Tax Matters Partner v. Commissioner.

United States Tax Court.

Filed February 17, 1998.

Attorney(s) appearing for the Case

William Joseph Smith, pro se. Michael A. Yost, Jr., for the respondent.

MEMORANDUM FINDINGS OF FACT AND OPINION

WHALEN, Judge:

This is an action brought by the tax matters partner of the above-captioned partnership for readjustment of partnership items. It involves a notice of final partnership administrative adjustment (notice of FPAA) in which respondent disallowed a deduction of $16,500 that was claimed on the partnership's 1986 return. The amount of the deduction is the value of certain stock that the partnership allegedly...

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