HARBOR COVE MARINA PARTNERS PSHIP. v. COMMR., 123 T.C. 64 (2004) HARBOR COVE MARINA PARTNERS PARTNERSHIP, ROBERT A. COLLINS, A PARTNEROTHER THAN THE TAX MATTERS PARTNER, PETITIONER v. COMMISSIONER OF INTERNALREVENUE, RESPONDENT. Docket No. 13267-02.United States Tax Court. Filed July 15, 2004. H is a general partnership, its managing partner is S, and its other […]
