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.Page: 1 2 3 4 5 6 7 8 NextLast modified: November 10, 2007