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BARBADOS #6 LTD. v. COMMISSIONER

Docket Nos. 33764-84, 33878-84.

85 T.C. 900 (1985)

BARBADOS #6 LTD., A PARTNERSHIP, BAJAN SERVICES, INC., TAX MATTERS PARTNER, PETITIONER v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. BARBADOS #5 LTD., A PARTNERSHIP, BAJAN SERVICES, INC., TAX MATTERS PARTNER, PETITIONER v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Filed December 10, 1985.

Attorney(s) appearing for the Case

Edward G. Lavery and Larry K. Hercules, for the petitioners.

R. Alan Lockyear and Henry Schneiderman, for the respondent.

OPINION

CANTREL, Special Trial Judge:

These cases are before the Court on respondent's motion to dismiss for lack of jurisdiction filed in each case on April 1, 1985; and on petitioner's motion filed in each case for leave to file amended petition and to change caption, filed on April 25, 1985. Petitioner also filed a response in each case to respondent's motion on April 25, 1985. These cases were called from the calendar at the motions session of...

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