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timely filed with respect to the notice of deficiency for 1993,6
we will grant respondent's motion to dismiss for lack of
jurisdiction and to strike as to the petition and amended
petition only insofar as respondent moves to dismiss and to
strike as to the taxable years 1989, 1990, and 1991.
To reflect the foregoing,
An order granting respondent's
motion to dismiss for lack of
jurisdiction and to strike will be
issued insofar as respondent moves to
dismiss and to strike as to the
taxable years 1989, 1990, and 1991.
6 Also there is no question that the amended petition was
timely as to the 1994 and 1995 tax years.
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