Utah Jojoba I Research v. Comm’r, T.C. Memo 1998-6

Utah Jojoba I Research (Utah I) is a limited partnership organized under the laws of California. The provisions of sections 6221-6233 (the TEFRA partnership provisions) [3] are applicable to Utah I. By notice of final partnership administrative adjustment (FPAA) respondent determined the following adjustments to the partnership return of income of Utah I: (1) Disallowance […]