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By Order dated October 15, 1996, the Court granted
respondent's Motion to Dismiss for Lack of Jurisdiction as to
Elizabeth R. Brown and to Change Caption on the ground that the
petition as to her was invalid because it was filed during the
automatic bankruptcy stay of 11 U.S.C. section 362(a) (1994).
See McClamma v. Commissioner, 76 T.C. 754 (1981).
The issues for decision are as follows: (1) Whether a valid
notice of deficiency was issued prior to the expiration of the
applicable period of limitations for assessment; and (2) whether
sanctions under section 104(c) should be imposed against
petitioner for his failure to comply with a discovery order of
this Court.
Petitioner resided in Upper Marlboro, Maryland, at the time
he filed his petition.
Background
The background facts related below are taken from the record
and the unobjected to written representations of the respective
parties, except where noted.
Petitioner and Elizabeth filed joint Forms 1040, U.S.
Individual Income Tax Return, for the taxable years 1992 and 1993
on April 20, 1993, and May 2, 1994, respectively.
Petitioner was the sole general partner of Brown's Capital
Properties II limited partnership (Partnership) during the years
in dispute. A review of the Schedules K-1 attached to the Form
1065 filed by the Partnership for taxable year 1992 reveals that
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