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FIRST BLOOD ASSOCIATES v. COMMISSIONER

Docket Nos. 623-92, 13014-92, 15641-92, 12062-94.

75 T.C.M. 2138 (1998)

T.C. Memo. 1998-138

First Blood Associates, Richard M. Greenberg, Tax Matters Partner, et al. v. Commissioner.

United States Tax Court.

Filed April 14, 1998.

Attorney(s) appearing for the Case

Thomas E. Redding, for the participants Michael J. and JoAnn Scarfia. Joseph F. Long and Gerald A. Thorpe, for the respondent.

MEMORANDUM OPINION

POWELL, Special Trial Judge:

These consolidated cases are before the Court on participants Michael J. and JoAnn Scarfia's (collectively the Scarfias) motion to dismiss for lack of jurisdiction. Respondent concedes that the filing of a petition in bankruptcy by Mr. Scarfia divested this Court of jurisdiction over Mr. Scarfia and his partnership items pursuant to section 6231(b) and (c)2 and section 301.6231...

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