Lawrence V. and Katharine T. Brookes - Page 3

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          come into play following the completion of the partnership                  
          proceeding.  In response to the affected items notice of                    
          deficiency, petitioners filed a petition with this Court.  At the           
          time their petition was filed, petitioners resided in Berkeley,             
          California.  Petitioners attempted to place in issue not only the           
          additions to tax but also the adjustments to their 1983 and 1984            
          income tax attributable to their partnership items determined in            
          the Barrister partnership proceeding.  Respondent has not issued            
          a notice of deficiency to petitioners for 1984.                             
               Respondent moved to dismiss, for lack of jurisdiction, the             
          portion of the petition relating to the 1983 and 1984 tax and               
          interest assessed as a computational adjustment in the wake of              
          the Barrister proceeding.  Conversely, petitioners, by a cross-             
          motion, seek a dismissal for lack of jurisdiction as to the                 
          assessment of the 1983 and 1984 tax and interest on the ground              
          that respondent failed to issue a notice of deficiency for the              
          1983 and 1984 tax relating to the Barrister partnership items               
          prior to the assessment.  In addition, petitioners moved to                 
          restrain collection of the 1983 and 1984 assessed tax and                   
               A threshold question that is key to resolving these motions            
          is whether we have jurisdiction to entertain controversies                  
          involving petitioners’ assessed 1983 and 1984 partnership income            
          tax liabilities in the context of this affected items proceeding,           

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