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COMPUTER PROGRAMS LAMBDA, LTD. v. COMMR.

Docket Nos. 20653-86, 32952-86, 33223-86.

89 T.C. 198 (1987)

COMPUTER PROGRAMS LAMBDA, LTD., WILLIAM A. PYKE, TAX MATTERS PARTNER, ET AL., PETITIONERS v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT

United States Tax Court.

Filed July 27, 1987.

Attorney(s) appearing for the Case

William A. Pyke, pro se in docket No. 20653-86.

William C. Mitchell and William A. Pyke, President, W.P. Builders, Inc., f.k.a. American Applications, Inc., pro se in docket No. 32952-86.

Gilbert Aranza, for the petitioner in docket No. 33223-86.

Alvin A. Ohm, R. Alan Lockyear, and Henry S. Schneiderman, for the respondent.

OPINION

WILLIAMS, Judge:*

These cases are before us on respondent's motions to dismiss. The Commissioner determined adjustments to Computer Programs Lambda, Ltd.'s (CPL) partnership return for its 1982 taxable year as set forth in his notice of final partnership administrative adjustment issued on March 11, 1986.

Respondent moved to dismiss the case at docket No. 20653...

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