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LIFE CARE COMMUNITIES OF AMERICA, LTD. v. COMMISSIONER

Docket No. 21683-94.

73 T.C.M. 2094 (1997)

T.C. Memo. 1997-95

Life Care Communities of America, Ltd., a Florida Limited Partnership, Robert W. and Johanna McMichael, Partners Other Than the Tax Matters Partner v. Commissioner.

United States Tax Court.

Filed February 24, 1997.

Attorney(s) appearing for the Case

Stanley W. Rosenkranz, Tampa, Fla., Leonard L. Kleinman, and Glenn M. Burton, for the petitioners. Francis C. Mucciolo and Benjamin A. deLuna, for the respondent.

MEMORANDUM OPINION

PANUTHOS: Chief Special Trial Judge:

This matter is before the Court on two unrelated motions: (1) Respondent's motion to dismiss for lack of jurisdiction and to strike allegations set forth in the petition that Johanna McMichael is entitled to innocent spouse relief pursuant to section 6013(e);1 and (2) respondent's motion for partial summary judgment that Robert W. McMichael remained a partner of Life Care...

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