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COUNTESS HEART WATCH PARTNERSHIP v. COMMISSIONER

Docket No. 4340-87.

57 T.C.M. 403 (1989)

T.C. Memo. 1989-236

Countess Heart Watch Partnership; William J. Moore and Mary L. Moore, Partners Other Than The Tax Matters Partner v. Commissioner.

United States Tax Court.

Filed May 15, 1989.

Attorney(s) appearing for the Case

Curtis W. Berner and E. Rick Buell II, 50 California St., San Francisco, Calif., for the petitioners. Rebecca T. Hill and Bryce A. Kranzthor, for the respondent.

Memorandum Findings of Fact and Opinion

GOLDBERG, Special Trial Judge:

This case is before the Court on petitioners' Motion to Dismiss for Lack of Jurisdiction, filed November 25, 1987. Respondent filed a Notice of Objection on March 21, 1988. The Court calendared petitioners' motion for hearing at the Trial Session commencing May 23, 1988 in San Francisco, California. The case was called from the San Francisco calendar and a hearing on petitioners' motion...

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