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AMRB ASSOCIATES v. COMMISSIONER

Docket No. 4130-88.

62 T.C.M. 733 (1991)

T.C. Memo 1991-450

AMRB Associates, Mid-States Resources, Inc., Tax Matters Partner v. Commissioner.

United States Tax Court.

Filed September 16, 1991.

Attorney(s) appearing for the Case

Henry W. Walther, 2444 Wilshire Blvd., Santa Monica, and John D. Humbert, for the petitioner.

James C. Gibbons and Curtis G. Wilson, for the respondent.

Memorandum Opinion

GERBER, Judge:

We consider here respondent's motion to dismiss for lack of jurisdiction on the ground that the petition for readjustment of partnership items was not filed by the tax matters partner (TMP) of AMRB Associates (AMRB) pursuant to section 6226(a).1

Background

AMRB is a partnership for which the provisions of section 6221 et seq...

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