United States Tax Court February 14, 2013, 13088-05, 13250-05, 13251-05 (6611, Ltd., Ricardo Garcia, Tax Matters Partner v. Commissioner)

T.C. Memo. 2013-49

UNITED STATES TAX COURT

6611, LTD., RICARDO GARCIA, TAX MATTERS PARTNER, ET AL.,1

Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Docket Nos. 13088-05, 13250-05, Filed February 14, 2013.

13251-05.

William A. Roberts and Kyle R. Coleman, for petitioners.

Jeffrey Louis Bassin, Richard Hassebrock, Donna Leone, and Gary Shuler,

for respondent.