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DALCO MICRO-FAB PARTNERS, LTD. v. COMMISSIONER

Docket No. 18236-92.

65 T.C.M. 2132 (1993)

T.C. Memo. 1993-100

Dalco Micro-Fab Partners, Ltd., Morlyn W. and Norma L. Barrett, A Partner Other Than the Tax Matters Partner v. Commissioner.

United States Tax Court.

Filed March 24, 1993.

Attorney(s) appearing for the Case

Morlyn W. Barrett and Norma L. Barrett, pro se. William A. Heard III, for the respondent.

Memorandum Opinion

PANUTHOS, Chief Special Trial Judge:

This case is before the Court on respondent's motion to dismiss for lack of jurisdiction on the ground that Morlyn W. Barrett and Norma L. Barrett (petitioners) are precluded from filing a petition for readjustment of partnership items under section 6226(d)(1)(A) and (d)(2).1 Central to the resolution of respondent's motion to dismiss is the question of whether the parties...

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