Page:T.C. Memo. 2012-281.pdf/9

[*9] property; (4) the 5720 North Palafox property; and (5) the 5800 North Palafox property. V. In November 2003 CSE acquired property at 116 Cummings Road (116 Cummings Road property). In May 2004 CSE acquired property at 12 Oleander ___________