GAF Corp. v. Commissioner
United States Tax Court
R determined deficiencies in income tax based on "affected items" that are dependent upon the resolution of partnership items. The resolution of the partnership items must be made at the partnership level. The partnership level proceeding has not been completed.
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R determined deficiencies in income tax based on "affected items" that are dependent upon the resolution of partnership items. The resolution of the partnership items must be made at the partnership level. The partnership level proceeding has not been completed. P asks us to dismiss for lack of jurisdiction on the ground that respondent has determined deficiencies that are based on "affected items", which may not be determined before final resolution of the partnership items to which they relate. P relies on Maxwell v. Commissioner, 87 T.C. 783 (1986) (striking affected items for lack of…
1Opinion of the Court
OPINION
Ruwe, Judge-.
The matter is before the Court on petitioner’s motion for summary judgment.
I. Introduction
Petitioner is a Delaware corporation, with its principal place of business in Wayne, New Jersey. It is the common parent of an affiliated group of corporations making a consolidated return of income (the affiliated group).
By notice of deficiency dated September 12, 1997, respondent determined deficiencies in the Federal income tax liabilities of the affiliated group for its taxable (calendar) years 1987, 1988, and 1990, in the amounts of $4,038,474, $70,644, and $80,285,840,…
2Cases cited14 opinions
- Commissioner v. SunnenSupreme Court of the United States · 1948
- Maxwell v. CommissionerUnited States Tax Court · 1986
- N.C.F. Energy Partners v. CommissionerUnited States Tax Court · 1987
- Pyo v. CommissionerUnited States Tax Court · 1984
- Rhone-Poulenc Surfactants & Specialties, L.P. v. CommissionerUnited States Tax Court · 2000
9 more not listed; retrieve them via the Exa API.
3Cited by74 opinions
- Chai v. CommissionerCourt of Appeals for the Second Circuit · 2017
- Rhone-Poulenc Surfactants & Specialties, L.P. v. CommissionerUnited States Tax Court · 2000
- Domulewicz v. Comm'rUnited States Tax Court · 2007
- Adkison v. CommissionerCourt of Appeals for the Ninth Circuit · 2010
- Blonien v. Comm'rUnited States Tax Court · 2002
69 more not listed; retrieve them via the Exa API.