Memorandum Opinion
SCOTT, Judge.
This case is before the Court on petitioner's motion to dismiss for lack of jurisdiction as to the year 1982 on the ground that this Court does not have subject matter jurisdiction over the proposed adjustments to the partnership income for that year because those adjustments are not "partnership" items.
On March 23, 1987, the Commissioner issued a Notice of Final Partnership Administrative Adjustment for Consolidated...
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