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N.C.F. ENERGY PARTNERS v. COMMISSIONER

Docket No. 16553-86.

89 T.C. 741 (1987)

N.C.F. ENERGY PARTNERS, BINGHAM PETROLEUM, INC., TAX MATTERS PARTNER, PETITIONER v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT

United States Tax Court

Filed October 5, 1987.

Attorney(s) appearing for the Case

Robert D. Grossman, Jr., and Donald W. Geerhart, for the petitioner.

Henry S. Schneiderman., for the respondent.

OPINION

WILLIAMS, Judge:

This case is before us on respondent's motion to dismiss for lack of jurisdiction and to strike that portion of the petition that relates to redetermining in this partnership proceeding the additions to tax pursuant to sections 6653(a)(1),1 6653(a)(2), 6659, 6661, and 6621(c). In his Notice of Final Partnership Administrative Adjustment (FPAA) issued to petitioner Bingham Petroleum, Inc., tax matters...

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