Memorandum Findings of Fact and Opinion
WOLFE, Special Trial Judge:
This case is before the Court on petitioner's Motion to Dismiss for Lack of Jurisdiction. The issues for decision are (1) whether the consent to extend the time to assess tax attributable to items of a partnership, executed by one of two equal general partners who purported to be the tax matters partner for the year in issue, was effective to extend the time for respondent to issue a notice...
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