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DYNADECK ROTARY SYSTEMS, LTD. v. COMMISSIONER

Docket No. 1199-99.

80 T.C.M. 893 (2000)

T.C. Memo. 2000-382

Dynadeck Rotary Systems, Ltd., Martin Lettunich, Tax Matters Partner v. Commissioner.

United States Tax Court.

Filed December 18, 2000.

Attorney(s) appearing for the Case

Martin N. Lettunich, pro se. Paul K. Webb, for the respondent.

MEMORANDUM OPINION

LARO, Judge:

This case was submitted to the Court fully stipulated under Rule 122. Respondent issued to petitioner a notice of final partnership administrative adjustment on behalf of Dynadeck Rotary Systems, Ltd. (Partnership) with respect to the Partnership's 1991 and 1992 taxable years. Following concessions, we must decide whether the Partnership had debt that allowed its partners to increase their bases in the Partnership under section...

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