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GUSTIN v. COMMISSIONER

Docket No. 5192-01.

83 T.C.M. 1341 (2002)

T.C. Memo. 2002-64

Barry Gustin and Carolina Gustin v. Commissioner.

United States Tax Court.

Filed March 7, 2002.

Attorney(s) appearing for the Case

Donald L. Feurzeig, for the petitioners.

G. Michelle Ferreira, for the respondent.

MEMORANDUM OPINION

RUWE, Judge:

The matter before the Court is petitioners' motion to dismiss for lack of jurisdiction under Rule 53.1 Respondent determined deficiencies with respect to petitioners' Federal income taxes for 1997, 1998, and 1999. Those deficiencies were based on respondent's determination that petitioners' deductions of partnership losses were limited to petitioners' bases in the partnerships. On the basis of...

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