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STARLIGHT MINE v. COMMISSIONER

Docket Nos. 20121-87, 26902-89.

61 T.C.M. 1892 (1991)

T.C. Memo. 1991-59

Starlight Mine, James Mattatall, Tax Matters Partner v. Commissioner. Starlight Mine, Ann B. Mattatall, Tax Matters Partner v. Commissioner.

United States Tax Court.

Filed February 13, 1991.

Attorney(s) appearing for the Case

James Mattatall, pro se in Docket No. 20121-87. Ann B. Mattatall, pro se in Docket Nos. 20121-87 and 26902-89. Robert S. Schriebman, for participant Jerry Gross in Docket No. 20121-87. Louis B. Jack, for the respondent.

Memorandum Opinion

NAMEROFF, Special Trial Judge:

These cases were assigned pursuant to section 7443A of the Code1 and Rules 180 and 181. These cases are before the Court on various motions to dismiss, as will be described infra.

Starlight Mine (hereinafter Starlight or the partnership) is a partnership for which the provisions of section 6221 et seq. are applicable. The 1983 tax year of Starlight came under...

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