United States Tax Court January 29, 1990, Docket No. 37777-87 (Dalton Dev. Project No. 1 v. Commissioner)

DALTON DEVELOPMENT PROJECT NO. 1, DONALD G. PRIOR and LOIS A. PRIOR, LAVERNE W. ROTH and LUCILLE M. ROTH, ROGER W. LINDNER and CAROLE A. LINDNER, JOSE A. FERREIRA and INES R. FERREIRA, ESTHER S. MORGAN, RHODE C. RAMIREZ, ROBERT P. DAVIS and MARGARET J. DAVIS, and ROBERT MIDDLETON, PARTNERS OTHER THAN THE TAX MATTERS PARTNER, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent Dalton Dev.