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OLSON v. COMMISSIONER

Docket No. 22213-94.

72 T.C.M. 433 (1996)

T.C. Memo. 1996-384

Robert C. Olson v. Commissioner.

United States Tax Court.

Filed August 20, 1996.

Attorney(s) appearing for the Case

Larry D. Harvey, Englewood, Colo., for the petitioner. David P. Monson, for the respondent.

MEMORANDUM OPINION

ARMEN, Special Trial Judge:

This matter is before the Court on respondent's Motion to Dismiss for Lack of Jurisdiction and to Strike Partnership Items (respondent's Motion to Dismiss). The issue raised by respondent's Motion to Dismiss involves the scope of this Court's jurisdiction in a so-called affected items proceeding involving additions to tax for negligence and substantial understatement of income tax.

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