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ALFORD v. COMMISSIONER

Docket No. 18005-90.

61 T.C.M. 2638 (1991)

T.C. Memo. 1991-218

Zeb D. Alford and IQS Ltd., Zeb D. Alford and Joan Chasan Alford, Partners other than the Tax Matters Partner v. Commissioner.

United States Tax Court.

Filed May 21, 1991.

Attorney(s) appearing for the Case

Thomas Rivoire, 18211 Trace Forest Dr., Spring, Tex., for the petitioners. William G. Bissell, for the respondent.

Memorandum Opinion

NIMS, Chief Judge:

This case was assigned to Special Trial Judge Helen A. Buckley pursuant to the provisions of section 7443A(b) and Rule 180 et seq.1 After a review of the record, we agree with and adopt her opinion which is set forth below.

Opinion of the Special Trial Judge

BUCKLEY, Special Trial Judge:

This case is before us on Respondent's Motion to Dismiss for Lack of Jurisdiction...

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