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JACO L.C. v. COMMISSIONER

Docket No. 18412-99.

80 T.C.M. 270 (2000)

T.C. Memo. 2000-265

Jaco L.C., Jay A. Odom, Tax Matters Partner v. Commissioner.

United States Tax Court.

Filed August 21, 2000.

Attorney(s) appearing for the Case

David D. Aughtry, for the petitioner. David R. MacKusick and Francis C. Mucciolo, for the respondent.

MEMORANDUM OPINION

PAJAK, Special Trial Judge:

This matter is before the Court on respondent's Motion To Dismiss For Lack Of Jurisdiction And To Strike with respect to refunds of overpayments to shareholders of Jaco, L.C.

On September 30, 1999, respondent issued a notice of final partnership administrative adjustment (FPAA) to the tax matters partner for Jaco L.C., (the partnership), pertaining to the 1995 taxable year. Jaco L.C. is a limited liability...

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