KOHN v. COMMISSIONER

Docket No. 5390-95.

77 T.C.M. 1957 (1999)

T.C. Memo. 1999-150

David E. and Jean H. Kohn v. Commissioner.

United States Tax Court.

Filed May 4, 1999.


Attorney(s) appearing for the Case

David B. Morse, Minneapolis, Minn., for the petitioners. Howard A. Wiener, for the respondent.


MEMORANDUM OPINION

WOLFE, Special Trial Judge:

This matter is before the Court on respondent's Motion to Dismiss for Lack of Jurisdiction and to Strike the Claims Relating to the Deficiency Attributable to Partnership Items and petitioners' Motion to Restrain Assessment and Collection.1 Respondent issued notices of deficiency for petitioners' 1979 through 1982 tax years in which respondent determined additions to tax attributable...

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