SAMFORD v. COMMISSIONER

Docket No. 13597-91.

80 T.C.M. 272 (2000)

T.C. Memo. 2000-266

Lester L. and Susan P. Samford v. Commissioner.

United States Tax Court.

Filed August 24, 2000.


Attorney(s) appearing for the Case

Thomas E. Redding, for the petitioners. Robert E. Marum, for the respondent.


MEMORANDUM FINDINGS OF FACT AND OPINION

POWELL, Special Trial Judge:

This case is before the Court on petitioners' motion to dismiss for lack of jurisdiction. Petitioners are part of a group of investors in a partnership, Summer Lovers Associates (SLA). Six other partners, who have petitions pending in this Court, have also filed motions to dismiss. In those six cases the petitioners have agreed that this case will serve as the test case as to the motions...

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