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DAKOTAH HILLS OFFICES LTD. PARTNERSHIP v. COMMISSIONER

Docket Nos. 18955-93, 18956-93, 18962-93, 18963-93, 18965-93, 18990-93, 18992-93, 18993-93, 19067-93.

75 T.C.M. 2122 (1998)

T.C. Memo. 1998-134

Dakotah Hills Offices Limited Partnership, an Arizona Limited Partnership, William M. and Dianne B. Stephens, Tax Matters Partner, et al. v. Commissioner.

United States Tax Court.

Filed April 6, 1998.

Attorney(s) appearing for the Case

William M. and Dianne B. Stephens, pro sese.2 James E. Archie, for the respondent.

MEMORANDUM OPINION

HAMBLEN, Judge:

Respondent issued a notice of final partnership administrative adjustments (FPAA) to each partnership involved in these cases. The proposed adjustments determined by respondent in each case for the 1989 taxable year are as follows:

  Partnership                                                        Adjustment

Dakotah Hills Offices Ltd. Partnership ...........................   $  385,519
Pavilion...

                    
                    
                    

                        

                            

                                
                            

                            

                                

                                    
    
                                        
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