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OCEANIC LEASING v. COMMISSIONER

Docket No. 4219-93.

72 T.C.M. 982 (1996)

T.C. Memo. 1996-458

Oceanic Leasing, Douglas F. Spaulding, Tax Matters Partner v. Commissioner.

United States Tax Court.

Filed October 10, 1996.

Attorney(s) appearing for the Case

George Mac Vogelei and Phillip J. Terry, Corte Madera, Calif., for the petitioner and for Arthur Willner, a moving party.

Christian A. Speck, for the respondent.

MEMORANDUM OPINION

COHEN, Chief Judge.

Following settlement with the participating parties to this proceeding, respondent filed a Motion for Entry of Decision pursuant to Rule 248(b). Before acting on respondent's motion, we here decide the motion by Arthur Willner (Willner) to dismiss for lack of jurisdiction as to him, based on Willner's contention that he is not a partner in the partnership known as Oceanic Leasing that is the subject of this proceeding...

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