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GRAN ESPERANZAS PARTNERSHIP v. COMMISSIONER

Docket No. 3399-88.

56 T.C.M. 1499 (1989)

T.C. Memo. 1989-113

Gran Esperanzas Partnership, Elmer C. Pratt, Tax Matters Partner v. Commissioner.

United States Tax Court.

Filed March 22, 1989.

Attorney(s) appearing for the Case

Elmer C. Pratt, pro se. Jerry L. Leonard, for the respondent.

Memorandum Opinion

SWIFT, Judge:

This matter is before the Court on respondent's revised motion to dismiss for lack of jurisdiction. Respondent's revised motion seeks a dismissal against petitioner on the ground that since Elmer C. Pratt in 1984 was not a partner of Gran Esperanzas, the petition Mr. Pratt filed is invalid with respect to tax adjustments of the Gran Esperanzas partnership. Respondent's revised motion also seeks a dismissal of the case...

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