McKNIGHT v. COMMISSIONER

Docket No. 34133-87.

62 T.C.M. 996 (1991)

T.C. Memo. 1991-514

Sam A. McKnight and Ann V. McKnight v. Commissioner.

United States Tax Court.

Filed October 9, 1991.


Attorney(s) appearing for the Case

Alan L. Tinsley, 9100 Wilshire Blvd., Beverly Hills, Calif, for the petitioner.

William G. Bissell, for the respondent.


Memorandum Findings of Fact and Opinion

PARR, Judge:

This cause is before us on petitioners' motion to dismiss for lack of jurisdiction. Petitioners claim that we lack jurisdiction over the deficiency determination relative to the ordinary loss claimed on their 1983 Federal income tax return from MLSL Partnership, a limited partner in Liberian Forest Associates, a partnership, because respondent failed to comply with the Tax Equity and Fiscal Responsibility...

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