Docket No. 8043-93.

72 T.C.M. 554 (1996)

T.C. Memo. 1996-401

Wayne Caldwell Escrow Partnership, Roy Dimon, John and Mary Schuenemann, Joseph and Louise O'Neal, Charles and Lovetta Niven, Charlton and Cynthia Thomas, Partners Other Than the Tax Matters Partner v. Commissioner.

United States Tax Court.

Filed August 27, 1996.

Attorney(s) appearing for the Case

James L. Kennedy, Dallas, Tex., for the petitioners. William A. Roberts and Steven W. Weinstein, for intervening partner Bill Denny. Kemble White, for participating partner Wayne H. Caldwell (on brief only). John P. Haddock, Jr., participating partner, pro se. James R. Turton, for the respondent.


WHALEN, Judge:

This case is before the Court to decide cross-motions to dismiss for lack of jurisdiction. Respondent's motion argues that the instant petition for readjustment must be dismissed because petitioners failed to file the petition within the time required by section 6226(b). All section references are to the Internal Revenue Code as amended. Petitioners' motion argues that the petition must be dismissed...

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