MSDN do not help, but one blog post help. magic! I will add a link for that blog.
the post said:
NMAKE : U1073: don’t know how to make ‘TargetCompilePass’
Today I started to clean up a BSP and moved some COMMON directories to the new platform. In one directory I gote the abovementioned build error.
The sources file seemed to be ok. Also the sources itself were fine. But what the hell was it?
A search in the web didn’t bring the right hint. But an additional directory diff showed me what was missing: the “makefile”. That’s all. Grrrrrrrrr!