CONSOLIDATED CABLE, LTD. v. COMMISSIONER

Docket No. 19221-87.

60 T.C.M. 1546 (1990)

T.C. Memo. 1990-657

Consolidated Cable, Ltd., Victor M. Wilder, Tax Matters Partner v. Commissioner.

United States Tax Court.

Filed December 31, 1990.


Attorney(s) appearing for the Case

Thomas E. Redding and Alan L. Tinsley, 515 Post Oak Blvd., Houston, Tex., for the petitioner. Albert Balboni, for the respondent.


Memorandum Opinion

SCOTT, Judge.

This case is before the Court on petitioner's motion to dismiss for lack of jurisdiction as to the year 1982 on the ground that this Court does not have subject matter jurisdiction over the proposed adjustments to the partnership income for that year because those adjustments are not "partnership" items.

On March 23, 1987, the Commissioner issued a Notice of Final Partnership Administrative Adjustment for Consolidated...

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