- 19 - partnership for 1982. Petitioner further urges that he entered into a stipulation of agreed adjustments with respect to 1982 and that in such stipulation in petitioner's individual case, petitioner and respondent resolved issues concerning partnership items. As this Court has stated in Maxwell v. Commissioner, supra, and Trost v. Commissioner, supra, we do not have jurisdiction to consider petitioner's claims with respect to partnership items because this case only involves nonpartnership items. This Court has limited jurisdiction and may only exercise jurisdiction to the extent expressly permitted by statute. Trost v. Commissioner, supra at 565, Judge v. Commissioner, 88 T.C. 1175, 1180-1181 (1987). Accordingly, contrary to petitioner's arguments, we do not have jurisdiction over the TEFRA partnership items for 1982 in these proceedings. Those matters have been considered at the partnership level in Dickinson, etc., and are not subject to modification in these proceedings at the partner level. We note also that, in these proceedings, respondent has established that the Detroit docket attorney in charge of the nonplastics issue here had no authority to enter into an agreement with respect to plastics issues. There is no evidence in this case that he intended to go beyond his authority. Nor is there any convincing evidence that petitioner's counsel, anPage: Previous 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 Next
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