GREENBERG BROTHERS PARTNERSHIP #12 v. COMMISSIONER

Docket Nos. 22780-91, 621-92.

75 T.C.M. 2164 (1998)

T.C. Memo. 1998-146

Greenberg Brothers Partnership #12, a/k/a Lone Wolf McQuade Associates, and Richard M. Greenberg, Tax Matters Partner v. Commissioner. Cinema '84, Richard M. Greenberg, Tax Matters Partner v. Commissioner.

United States Tax Court.

Filed April 22, 1998.


Attorney(s) appearing for the Case

Thomas E. Redding, for the participants Edwin A. Locke, Jr. and Karin M. Locke. 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 Edwin A. Locke, Jr. and Karin M. Locke's (collectively the Lockes) motion to dismiss for lack of jurisdiction. Respondent concedes that the filing of a petition in bankruptcy by Mr. Locke divested this Court of jurisdiction over Mr. Locke and his partnership items pursuant to section 6231(b) and (c)1 and section 301....

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