Docket No. 20124-94.

72 T.C.M. 437 (1996)

T.C. Memo. 1996-385

Eliane Olson v. Commissioner.

United States Tax Court.

Filed August 20, 1996.

Attorney(s) appearing for the Case

Berkley Rasband, for the petitioner. David P. Monson, for the respondent.


ARMEN, Special Trial Judge:

This matter is before the Court on respondent's Motion to Dismiss for Lack of Jurisdiction and to Strike Partnership Items (respondent's Motion to Dismiss). The issues to be decided are: (1) Whether the affected items notice of deficiency issued to petitioner is valid; and, if so, (2) whether this Court has jurisdiction in an affected items proceeding to determine whether petitioner is entitled to innocent spouse...

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