T.C. Memo. 2007-254
UNITED STATES TAX COURT
PETALUMA FX PARTNERS, LLC, RONALD SCOTT VANDERBEEK, A PARTNER
OTHER THAN THE TAX MATTERS PARTNER, Petitioner v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 24717-05. Filed August 28, 2007.
Edward M. Robbins, Jr., for petitioner.
Jason M. Kuratnick and Gerald A. Thorpe, for respondent.
MEMORANDUM OPINION
GOEKE, Judge: This matter is before the Court on
respondent’s motion to dismiss for lack of jurisdiction.1
1All section references are to the Internal Revenue Code in
effect for the years at issue.
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Last modified: November 10, 2007