Scar v. Commissioner
United States Tax Court
Respondent issued to petitioners a purported deficiency notice for the taxable year 1978. Although the first page, on a standard form, contained the statement that respondent had determined a deficiency of $ 96,600, in fact, the amount of the purported deficiency was arrived at by applying the maximum tax rate in effect for 1978 -- 70 percent -- to an adjustment in the amount of $ 138,000, indicated as being related to petitioners' partnership interest in a "Nevada Mining…
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Respondent issued to petitioners a purported deficiency notice for the taxable year 1978. Although the first page, on a standard form, contained the statement that respondent had determined a deficiency of $ 96,600, in fact, the amount of the purported deficiency was arrived at by applying the maximum tax rate in effect for 1978 -- 70 percent -- to an adjustment in the amount of $ 138,000, indicated as being related to petitioners' partnership interest in a "Nevada Mining Project." Petitioners had previously filed a 1978 return showing a tax liability of $ 3,269, but respondent did not, in…
1Opinion of the Court
OPINION
Tannenwald, Judge-.
This case is before the Court on petitioners’ motion to dismiss for lack of jurisdiction, petitioners’ motion for summary judgment, and respondent’s motion for leave to file amendment to answer.1
Petitioners filed a joint income tax return for the tax year 1978 with the respondent’s Service Center at Fresno, Calif., on or about September 3, 1979 (having previously obtained an extension of time to file the return through September 17, 1979). The return disclosed a tax liability of $3,269.
On June 14, 1982, respondent mailed to petitioners what purported to be a notice…
2Cases cited23 opinions
- Helvering v. TaylorSupreme Court of the United States · 1935
- Greenberg's Express, Inc. v. CommissionerUnited States Tax Court · 1974
- Jasionowski v. CommissionerUnited States Tax Court · 1976
- Jarvis v. CommissionerUnited States Tax Court · 1982
- Jackson v. CommissionerUnited States Tax Court · 1979
18 more not listed; retrieve them via the Exa API.
3Cited by106 opinions
- Howard S. Scar and Ethel M. Scar v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1987
- Shea v. CommissionerUnited States Tax Court · 1999
- Kluger v. CommissionerUnited States Tax Court · 1984
- Powers v. CommissionerUnited States Tax Court · 1993
- Jeremiah Benzvi and Robert L. McLeroy v. Commissioner of Internal RevenueCourt of Appeals for the Eleventh Circuit · 1986
101 more not listed; retrieve them via the Exa API.