Cassuto v. Commissioner
United States Tax Court
R issued examination reports for 3 of Ps' tax years, proposing deficiencies totaling $ 4,496. After becoming aware that the statute of limitations had expired for 1 of the years, R nevertheless issued statutory notices for all 3 years, determining total deficiencies of $ 49,084. After R admitted to the expired statute of limitations in his answer, R and Ps ultimately settled on total deficiencies for the 3 years of $ 4,684. Held, based on Weiss v. Commissioner, 850 F.2d 111…
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R issued examination reports for 3 of Ps' tax years, proposing deficiencies totaling $ 4,496. After becoming aware that the statute of limitations had expired for 1 of the years, R nevertheless issued statutory notices for all 3 years, determining total deficiencies of $ 49,084. After R admitted to the expired statute of limitations in his answer, R and Ps ultimately settled on total deficiencies for the 3 years of $ 4,684. Held, based on Weiss v. Commissioner, 850 F.2d 111 (2d Cir. 1988), revg. 88 T.C. 1036 (1987), R's position for 2 of the 3 years in question was not substantially…
1Opinion of the Court
WELLS, Judge:
This matter is before us on petitioners’ motion for award of reasonable litigation costs (the motion), filed pursuant to Rule 231 1 and section 7430. By statutory notices of deficiency, respondent determined deficiencies in petitioners’ Federal income taxes as follows:
Taxable year Deficiency Date notice issued
1980 $6,840 Aug. 27, 1987
1981 653 June 15, 1987
1982 41,591 Aug. 27, 1987
In the statutory notices for 1980 and 1982, respondent also determined that the deficiencies for those years were subject to increased interest under section 6621(c). The entire 1981 and 1982…
2Cases cited26 opinions
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