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CC&F WESTERN OPERATIONS LIMITED PARTNERSHIP v. COMMISSIONER

Docket No. 544-98.

80 T.C.M. 345 (2000)

T.C. Memo. 2000-286

CC&F Western Operations Limited Partnership, CC&F Investors, Inc., Tax Matters Partner v. Commissioner.

United States Tax Court.

Filed September 8, 2000.

Attorney(s) appearing for the Case

William F. Nelson, Atlanta, Georgia, and Peter J. Genz, for the petitioner. Dana E. Hundrieser and Lawrence C. Letkewicz, for the respondent.

MEMORANDUM OPINION

COHEN, Judge:

Respondent issued a Notice of Final Partnership Administrative Adjustment (FPAA) for 1990 for CC&F Western Operations Limited Partnership (Western). CC&F Investors, Inc. (petitioner), the designated tax matters partner for Western, filed a Petition for Readjustment of Partnership Items Under Code Section 6226. After concessions, the sole remaining issue is whether disclosures made in the 1990 Federal income tax returns...

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