ALHOUSE v. COMMISSIONER

Docket Nos. 15084-89, 15613-89, 15620-89, 15670-89, 19723-89.

62 T.C.M. 1678 (1991)

T.C. Memo. 1991-652

William G. and Barbara Alhouse, et al. v. Commissioner.

United States Tax Court.

Filed December 30, 1991.


Attorney(s) appearing for the Case

Brian Thomas Davis, 270 Madison Ave., New York, N.Y., for the petitioners. Sandy Freund, for the respondent.


Memorandum Opinion

HALPERN, Judge:

These five cases were consolidated for the limited purpose of hearing and ruling on the motions pending before us. The issue in each case involves petitioners' interest in a computer leasing program or computer equipment acquired in 1985. In docket Nos. 15084-89, 15620-89, and 19723-89, respondent moved to dismiss for lack of jurisdiction on the grounds that notices of deficiency issued therein for the year 1985 are invalid...

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