SARATOGA ASSOCIATES v. COMMISSIONER

Docket No. 17551-88.

69 T.C.M. 1932 (1995)

T.C. Memo. 1995-79

Saratoga Associates, Prohaska Investment Company, Tax Matters Partner v. Commissioner.

United States Tax Court.

Filed February 22, 1995.


Attorney(s) appearing for the Case

James J. Prohaska, pro se. John Aletta, for the respondent.


Memorandum Opinion

ARMEN, Special Trial Judge:

This matter is before the Court on petitioner's Motion to Dismiss for Lack of Jurisdiction on the ground that petitioner neither filed, nor authorized the filing of, the petition herein. If we conclude that petitioner's motion should be denied, we must also address petitioner's contention that the statutory period of limitations expired before the notice of final partnership administrative adjustment (FPAA)...

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