MISHAWAKA PROPERTIES CO. v. COMMR. OF INTERNAL REVENUE, 100 T.C. 353 (1993) MISHAWAKA PROPERTIES CO., EDMOND A. MALOUF, SR., TAX MATTERS PARTNER,PETITIONER v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. No. 13384-88.United States Tax Court. Filed April 13, 1993. A participating partner in a TEFRA partnership proceeding filed a motion to dismiss for lack of jurisdiction because […]