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HEIDE v. COMMISSIONER

Docket No. 13745-95.

71 T.C.M. 2151 (1996)

T.C. Memo. 1996-74

Douglas A. Vander Heide and Janet Vander Heide v. Commissioner.

United States Tax Court.

Filed February 22, 1996.

Attorney(s) appearing for the Case

Douglas A. Vander Heide and Janet Vander Heide, pro se. Louise C. Pais, for the respondent.

MEMORANDUM OPINION

NAMEROFF, Special Trial Judge:

This case was heard pursuant to the provisions of section 7443A(b)(4)1 and Rules 180, 181, and 183. This case is before the Court on respondent's motion to dismiss this case for lack of jurisdiction insofar as it relates to adjustments arising from petitioners' interest in J & S World Nurseries Limited Partnership (Nurseries). At the time of the filing of the petition herein...

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