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SCHWARTZ v. COMMISSIONER

Docket Nos. 19269-92, 7275-93.

71 T.C.M. 2253 (1996)

T.C. Memo. 1996-88

John W. and Vincentia Schwartz v. Commissioner.

United States Tax Court.

Filed February 29, 1996.

Attorney(s) appearing for the Case

Gene M. Zafft and John W. Schwartz, Jr., for the petitioners. Robert J. Burbank and Thomas C. Pliske, for the respondent.

MEMORANDUM OPINION

GOLDBERG, Special Trial Judge:

These consolidated cases were assigned for hearing pursuant to section 7443A(b)(4) and Rules 180, 181, and 183.1

These cases are before the Court on petitioners' motions to dismiss for lack of jurisdiction. In their motions, petitioners claim that we lack jurisdiction over the portions of the deficiency determinations with respect to Westco Transportation Co. (Westco)...

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