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SENTE INVESTMENT CLUB PARTNERSHIP OF UTAH v. COMMISSIONER

Docket No. 21056-87.

55 T.C.M. 1565 (1988)

T.C. Memo. 1988-376

Sente Investment Club Partnership of Utah, Zell Mills, Tax Matters Partner v. Commissioner.

United States Tax Court.

Filed August 15, 1988.

Attorney(s) appearing for the Case

Peter H. Waldo, for the petitioner. William A. Heard III, and Pamela Gibson, for the respondent.

Memorandum Findings of Fact of Opinion

PANUTHOS, Special Trial Judge:

This case is before the Court on respondent's Motion to Dismiss for Lack of Jurisdiction.1 By notices of final partnership administrative adjustment, dated March 30, 1987, respondent determined adjustments to the partnership return of Sente Investment Club Partnership of Utah (hereinafter "Sente") for the taxable years 1983 and 1984. A petition was filed on...

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