T.C. Memo. 1996-385
UNITED STATES TAX COURT
ELIANE OLSON, Petitioner v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 20124-94. Filed August 20, 1996.
Berkley Rasband, for petitioner.
David P. Monson, for respondent.
MEMORANDUM OPINION
ARMEN, Special Trial Judge: This matter is before the Court
on respondent's Motion to Dismiss for Lack of Jurisdiction and to
Strike Partnership Items (respondent's Motion to Dismiss). The
issues to be decided are: (1) Whether the affected items notice
of deficiency issued to petitioner is valid; and, if so, (2)
whether this Court has jurisdiction in an affected items
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