THIRD DIVIDENT/DARDANOS ASSOCIATES v. COMMISSIONER

Docket Nos. 3892-93, 3930-93.

68 T.C.M. 496 (1994)

T.C. Memo. 1994-412

Third Dividend/Dardanos Associates, a California Limited Partnership, Dividend Development Corporation, Tax Matters Partner v. Commissioner. Third Dividend/Dardanos Associates, a California Limited Partnership, Richard B. Oliver and Douglas Watson, Partners other than the Tax Matters Partners v. Commissioner.

United States Tax Court.

Filed August 22, 1994.


Attorney(s) appearing for the Case

Curtis W. Berner, 101 California St., San Francisco, Calif, for the petitioners. Henry Schneiderman, Pamela Satterfield, and Curtis G. Wilson, for the respondent.


Memorandum Opinion

DAWSON, Judge:1

These cases are before us to determine jurisdiction.

Summary of Facts

In docket No. 3892-93, respondent mailed on September 23, 1992, a notice of Final Partnership Administrative Adjustment (FPAA) to the Tax Matters Partner (TMP) of Third Dividend/Dardanos Associates (the partnership) for the partnership's tax year ended...

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