PALMER v. COMMISSIONER

Docket No. 24698-90.

63 T.C.M. 3162 (1992)

T.C. Memo. 1992-352

Robert K. Palmer and Nancy M. Palmer v. Commissioner.

United States Tax Court.

Filed June 22, 1992.


Attorney(s) appearing for the Case

Nancy M. Palmer, pro se. J. Mack Karesh, for the respondent.


Memorandum Opinion

POWELL, Special Trial Judge.

This case is before the Court on respondent's Motion to Dismiss for Lack of Jurisdiction and to Strike With Respect to Partnership Items, and Motion for Entry of Decision. These motions were filed concurrently on July 30, 1991.

At issue is whether petitioners may seek a redetermination of adjustments of partnership items when the jurisdiction of the case before the Court is predicated upon a notice...

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