Legal Opinion
Howard S. Scar and Ethel M. Scar v. Commissioner of Internal Revenue
Court of Appeals for the Ninth Circuit
Decided April 14, 1987No. 85-7212PublishedCited by 166 opinions
1Opinion of the Court
FLETCHER, Circuit Judge:
Taxpayers Howard and Ethel Scar petition for review of the Tax Court’s denial of their motion to dismiss for lack of jurisdiction and denial of their two summary judgment motions. Taxpayers argue that the Tax Court lacked jurisdiction because the Commissioner of the Internal Revenue Service (IRS) issued an invalid notice of deficiency. Alternatively, they argue that the Tax Court incorrectly denied their motions for summary judgment and should not have granted the Commissioner’s request to amend his answer. We reverse.
BACKGROUND
On September 3, 1979, petitioners Howard…
2Cases cited29 opinions
- Consumer Product Safety Commission v. GTE Sylvania, Inc.Supreme Court of the United States · 1980
- Richards v. United StatesSupreme Court of the United States · 1962
- Reiter v. Sonotone Corp.Supreme Court of the United States · 1979
- Reiter v. Sonotone Corp.Supreme Court of the United States · 1979
- American Tobacco Co. v. PattersonSupreme Court of the United States · 1982
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3Cited by166 opinions
- Shea v. CommissionerUnited States Tax Court · 1999
- Ramon Portillo and Dolores Portillo v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1991
- William L. King and Darlene E. King v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1988
- Clapp v. CommissionerCourt of Appeals for the Ninth Circuit · 1989
- Powers v. CommissionerUnited States Tax Court · 1993
161 more not listed; retrieve them via the Exa API.