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EPIC ASSOCIATES 84-III v. COMMISSIONER

Docket Nos. 3877-92, 3963-92.

81 T.C.M. 1311 (2001)

T.C. Memo. 2001-64

Epic Associates 84-III, William C. Griffith, Jr., and Dottie M. Griffith, Tax Matters Partners v. Commissioner. Epic Associates 83-XII, William C. Griffith, Jr., and Dottie M. Griffith, Tax Matters Partners v. Commissioner.

United States Tax Court.

Filed March 19, 2001.

Attorney(s) appearing for the Case

William C. Griffith, Jr., pro se.

Carolyn Lee Harber, for the respondent.

MEMORANDUM FINDINGS OF FACT AND OPINION

WHALEN, Judge:

Respondent issued notices of final partnership administrative adjustment (notices of FPAA) in which respondent determined the following adjustments with respect to the partnership items reported by Epic Associates 83-XII (referred to herein as EA 83-XII):

                                                           1983         1984         1985

  Disallow interest and...

                    
                    
                    

                        

                            

                                
                            

                            

                                

                                    
    
                                        
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