Samueli v. Comm'r
United States Tax Court
Ps allege they overpaid their Federal income tax for 2003 on account of adjustments from a TEFRA partnership. Ps argue that the adjustments are no longer partnership items, in part because Ps filed an amended individual income tax return for 2003 (amended return) that qualifies under sec. 6227, I.R.C., as an administrative adjustment request filed on behalf of a partner (partner AAR). Sec. 301.6227(d)-1(a), Proced. & Admin.
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Ps allege they overpaid their Federal income tax for 2003 on account of adjustments from a TEFRA partnership. Ps argue that the adjustments are no longer partnership items, in part because Ps filed an amended individual income tax return for 2003 (amended return) that qualifies under sec. 6227, I.R.C., as an administrative adjustment request filed on behalf of a partner (partner AAR). Sec. 301.6227(d)-1(a), Proced. & Admin. Regs., requires that a taxpayer file a partner AAR on a form prescribed by R and in accordance with the form's instructions. R prescribed the form as Form 8082, Notice of…
1Opinion of the Court
OPINION
Kroupa, Judge:
Respondent moves the Court to dismiss part of this case for lack of jurisdiction. That part relates to petitioners’ allegation of a reduction in their taxable income for 2003 on account of adjustments from H&S Ventures, LLC (H&S Ventures), a limited liability company treated as a partnership for Federal tax purposes. We lack jurisdiction if petitioners’ amended individual income tax return for 2003 (amended return) did not qualify under section 62271 as an administrative adjustment request (AAR) filed on behalf of a partner (partner AAR). We hold that the amended return…
2Cases cited17 opinions
- Adams v. JohnsonCourt of Appeals for the Ninth Circuit · 2004
- Maxwell v. CommissionerUnited States Tax Court · 1986
- Jack Randell v. United StatesCourt of Appeals for the Second Circuit · 1995
- Charlotte's Office Boutique, Inc. v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 2005
- Charlotte's Office Boutique, Inc. v. Comm'rUnited States Tax Court · 2003
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3Cited by20 opinions
- Bedrosian v. Comm'rUnited States Tax Court · 2014
- Greenwald v. Comm'rUnited States Tax Court · 2014
- Herrmann v. United StatesUnited States Court of Federal Claims · 2015
- Rigas v. United StatesCourt of Appeals for the Fifth Circuit · 2012
- Soni v. Comm'rUnited States Tax Court · 2013
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