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TRIANGLE INVESTORS LTD. PARTNERSHIP v. COMMISSIONER

Docket No. 27387-89.

95 T.C. 610 (1990)

TRIANGLE INVESTORS LIMITED PARTNERSHIP, CHARLES T. COLLIER, TAX MATTERS PARTNER, PETITIONER v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Filed December 6, 1990.

Attorney(s) appearing for the Case

Charles T. Collier, pro se.

Curtis G. Wilson and William A. Heard, III, for the respondent.

OPINION

NIMS, Chief Judge:

This matter is before the Court on respondent's motion to dismiss for lack of jurisdiction. (Unless otherwise indicated, all section references are to the Internal Revenue Code as in effect for the year in issue and all Rule references are to the Tax Court Rules of Practice and Procedure.) The issue for decision is whether the notice of final partnership administrative adjustment...

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