MAXWELL v. COMMISSIONER

Docket No. 20641-85.

87 T.C. 783 (1986)

LARRY S. MAXWELL AND VICKEY L. MAXWELL, PETITIONERS v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT

United States Tax Court.

Filed October 7, 1986.


Attorney(s) appearing for the Case

Rodney L. Norville, for the petitioners.

Cheryl M.D. Rees, for the respondent.


OPINION

WILLIAMS, Judge:

Respondent has filed a motion to strike certain items at issue in this case from the petition for lack of jurisdiction. This Court must decide whether we have jurisdiction over the portion of the deficiencies and the additions to tax determined by respondent for petitioners' 1979, 1980, 1981, and 1982 taxable years that arise out of certain adjustments of partnership items of income, deduction, or credit for the partnership...

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