United States Tax Court October 23, 2012, Docket 12104-03 (Whitehouse Hotel Limited Partnership, QHR Holdings-New Orleans, Ltd., Tax Matters Partner v. Commissioner)

WHITEHOUSE HOTEL LIMITED PARTNERSHIP, QHR

HOLDINGS—NEW ORLEANS, LTD., TAX MATTERS

PARTNER, PETITIONER v. COMMISSIONER

OF INTERNAL REVENUE, RESPONDENT*

Docket No. 12104–03. Filed October 23, 2012.

On remand from the U.S. Court of Appeals for the Fifth

Circuit for further proceedings in accordance with its opinion

in Whitehouse Hotel Ltd. P’ship v. Commissioner, 615 F.3d

321 (5th Cir.