Kelby v. Comm'r
United States Tax Court
P appealed a sec. 6330, 1All section references are to the Internal Revenue Code in effect for the years in issue. I.R.C., determination from R's Appeals Office. R filed a motion for remand to Appeals and a motion for continuance of trial. The Court granted both of R's motions and retained jurisdiction over the case. P objected to the retention of jurisdiction by the Court and requested that the Notice of Determination be vacated.
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P appealed a sec. 6330, 1All section references are to the Internal Revenue Code in effect for the years in issue. I.R.C., determination from R's Appeals Office. R filed a motion for remand to Appeals and a motion for continuance of trial. The Court granted both of R's motions and retained jurisdiction over the case. P objected to the retention of jurisdiction by the Court and requested that the Notice of Determination be vacated. Held: The Court may retain jurisdiction over the case while on remand. Held, further, we shall not invalidate the Notice of Determination.
1Opinion of the Court
RICHARD AND MABEL KELBY, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Kelby v. Comm'r
No. 13268-03L
United States Tax Court
T.C. Memo 2005-25; 2005 Tax Ct. Memo LEXIS 26; 89 T.C.M. (CCH) 765;
February 16, 2005, Filed
Court held that it may retain jurisdiction over case while on remand. Petitioners' request to invalidate Notice of Determination denied.
P appealed a sec. 6330, 1 I.R.C., determination
from R's Appeals Office. R filed a motion for remand to Appeals
and a motion for continuance of trial. The Court granted both of
R's motions and retained jurisdiction over the case. P objected
t…
2Cases cited5 opinions
- Lunsford v. Comm'rUnited States Tax Court · 2001
- Lunsford v. Comm'rUnited States Tax Court · 2001
- Keene v. Comm'rUnited States Tax Court · 2003
- Brannon's of Shawnee, Inc. v. CommissionerUnited States Tax Court · 1978
- Cooley v. Comm'rUnited States Tax Court · 2004
3Cited by1 opinion
- Kelby v. Comm'rUnited States Tax Court · 2008