Robert J. Goldberg and Bradley A. Morgan - Page 1

                                 T.C. Memo. 2007-81                                   

                               UNITED STATES TAX COURT                                

              ROBERT J. GOLDBERG AND BRADLEY A. MORGAN, Petitioners v.                
                    COMMISSIONER OF INTERNAL REVENUE, Respondent                      

               Docket No. 7800-05.               Filed April 5, 2007.                 

               John O. Kent and Dennis N. Brager, for petitioners.                    
               S. Katy Lin, for respondent.                                           

                                 MEMORANDUM OPINION                                   

               GOEKE, Judge:  This matter is before the Court on                      
          respondent’s motion to dismiss for lack of jurisdiction.  At                
          issue is whether this Court has jurisdiction over items                     
          respondent adjusted in the notice of deficiency relating to                 
          Bradley A. Morgan’s (petitioner) investment in a partnership.  We           
          do not decide the issue with respect to the majority of the items           

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Last modified: November 10, 2007