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SPECTOR v. C.I.R.

No. 85-2133.

790 F.2d 51 (1986)

W.M. SPECTOR and James M. Stokes, Appellants, v. COMMISSIONER OF INTERNAL REVENUE, Appellee.

United States Court of Appeals, Eighth Circuit.

Decided May 7, 1986.

Attorney(s) appearing for the Case

Martin A. Schainbaum, San Francisco, Cal., for appellants.

Richard Farber, Washington, D.C., for appellee.

Before LAY, Chief Judge, McMILLIAN, Circuit Judge, and HANSON, Senior District Judge.

PER CURIAM.

W.M. Spector and James Stokes appeal from an order of the United States Tax Court dismissing for lack of jurisdiction a consolidated petition for determination of purported deficiencies. We affirm.

On November 2, 1984, the Internal Revenue Service (IRS) sent appellants a letter notifying them of the IRS' belief that any deductions or credits derived from investments in a tax shelter known as the "Liberty...

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