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OEHLSCHLAGER v. COMMISSIONER

Docket No. 43920-86.

55 T.C.M. 839 (1988)

T.C. Memo. 1988-210

Walter K. Oehlschlager and Margaret E. Oehlschlager v. Commissioner.

United States Tax Court.

Filed May 11, 1988.

Attorney(s) appearing for the Case

Thomas E. Redding and Alan L. Tinsley, 10310 Cutting Horse Lane, Houston, Tex., for the petitioners. Kermit O. Keeling, Arturo Estroda and Janice R. Kluth, for the respondent.

Memorandum Findings of Fact and Opinion

WILLIAMS, Judge:

This case is before us on petitioner's motion to dismiss for lack of jurisdiction. Respondent determined a deficiency in Federal income tax and additions to tax for 1982.

The issue this Court must decide is whether the partnership audit and litigation provisions, section 62211 et seq., apply to the adjustments to petitioners' partnership items from Pyrolytic Research...

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