Gustafson v. Commissioner
United States Tax Court
In September 1989, petitioners commenced a case contesting respondent's deficiency determination for 1986. Respondent conceded that case, and a stipulated decision was entered in January 1990. In January 1991, petitioners filed this action for administrative costs under I.R.C. sec. 7430(f)(2). Respondent moved to dismiss for lack of jurisdiction on the ground that the doctrine of res judicata bars petitioners' claim for administrative costs.
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In September 1989, petitioners commenced a case contesting respondent's deficiency determination for 1986. Respondent conceded that case, and a stipulated decision was entered in January 1990. In January 1991, petitioners filed this action for administrative costs under I.R.C. sec. 7430(f)(2). Respondent moved to dismiss for lack of jurisdiction on the ground that the doctrine of res judicata bars petitioners' claim for administrative costs. Held, in actions for administrative costs under sec. 7430(f)(2), the doctrine of res judicata does not affect the Court's jurisdiction. Held further, the…
1Opinion of the Court
OPINION
COHEN, Judge:
This case is before us on respondent’s motion to dismiss for lack of jurisdiction on the ground that petitioners’ claim for administrative costs is barred by the doctrine of res judicata. Petitioners were residents of Hillsborough, California, when their petition was filed.
Unless otherwise indicated, all section references are to the Internal Revenue Code as amended, and all Rule references are to the Tax Court Rules of Practice and Procedure.
Background
On August 2, 1989, respondent sent a notice of deficiency in which he determined a deficiency in petitioners’ income tax…
2Cases cited13 opinions
- Montana v. United StatesSupreme Court of the United States · 1979
- Commissioner v. SunnenSupreme Court of the United States · 1948
- Cromwell v. County of SacSupreme Court of the United States · 1877
- United States v. International Building Co.Supreme Court of the United States · 1953
- Jefferson v. CommissionerUnited States Tax Court · 1968
8 more not listed; retrieve them via the Exa API.
3Cited by41 opinions
- Niedringhaus v. CommissionerUnited States Tax Court · 1992
- Estate of Mueller v. Comm'rUnited States Tax Court · 1993
- Freytag v. CommissionerUnited States Tax Court · 1998
- Thurner v. Comm'rUnited States Tax Court · 2003
- Corkrey v. CommissionerUnited States Tax Court · 2000
36 more not listed; retrieve them via the Exa API.