David E. and Jean H. Kohn - Page 1
















                                 T.C. Memo. 1999-150                                  


                               UNITED STATES TAX COURT                                


                      DAVID E. AND JEAN H. KOHN, Petitioners v.                       
                    COMMISSIONER OF INTERNAL REVENUE, Respondent                      


               Docket No. 5390-95.              Filed May 4, 1999.                    


               David B. Morse, for petitioners.                                       
               Howard A. Wiener, for respondent.                                      


                                 MEMORANDUM OPINION                                   
               WOLFE, Special Trial Judge:   This matter is before the                
          Court on respondent's Motion to Dismiss for Lack of Jurisdiction            
          and to Strike the Claims Relating to the Deficiency Attributable            
          to Partnership Items and petitioners' Motion to Restrain                    









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