United States Tax Court July 27, 1987, Docket Nos. 20653-86, 32952-86, 33223-86 (Computer Programs Lambda, Ltd. v. Commissioner)

lead-opinion

OPINION

WILLIAMS, Judge:*

These cases are before us on respondent’s motions to dismiss. The Commissioner determined adjustments to Computer Programs Lambda, Ltd.’s (CPL) partnership return for its 1982 taxable year as set forth in his notice of final partnership administrative adjustment issued on March 11, 1986.

Respondent moved to dismiss the case at docket No.