Elias v. Commissioner
United States Tax Court
Ps seek summary judgment that R is barred by the doctrine of res judicata from asserting transferee liability against Ps by virtue of a State court quiet title judgment.
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Ps seek summary judgment that R is barred by the doctrine of res judicata from asserting transferee liability against Ps by virtue of a State court quiet title judgment. In prosecuting the quiet title action, Ps did not effect service or include information in their pleadings as prescribed by 28 U.S.C. sec. 2410(b) (1988). Held: Because Ps failed to comply with the service and pleading requirements of 28 U.S.C. sec. 2410(b) in a quiet title action brought in a State court against the United States, the United States did not waive its sovereign immunity, and the State court had no jurisdiction…
1Opinion of the Court
OPINION
RUWE, Judge:
This matter is before the Court on petitioners’ motion for summary judgment filed pursuant to Rule 121.2 Petitioners seek summary judgment against respondent’s determination of transferee liability against each petitioner in the amount of $63,817 for unpaid 1986 and 1987 income taxes and additions to tax due from petitioners’ parents, Basil C. Elias and Sarah A. Elias. Petitioners resided in Illinois when they filed their petitions.3
Background,4
In 1981, respondent initiated an examination of Basil C. and Sarah A. Elias’ 1978 Federal income tax return. On September 4, 1981,…
2Cases cited24 opinions
- Adickes v. S. H. Kress & Co.Supreme Court of the United States · 1970
- United States v. TestanSupreme Court of the United States · 1976
- United States v. SherwoodSupreme Court of the United States · 1941
- Commissioner v. SunnenSupreme Court of the United States · 1948
- United States v. Kimbell Foods, Inc.Supreme Court of the United States · 1979
19 more not listed; retrieve them via the Exa API.
3Cited by7 opinions
- Greenoak Holdings Ltd. v. Comm'rUnited States Tax Court · 2014
- Elias v. CommissionerUnited States Tax Court · 1993
- Greenoak Holdings Limited, Southbrook Properties Limited and Westlyn Properties Limited v. CommissionerUnited States Tax Court · 2014
- Greenoak Holdings Limited, Southbrook Properties Limited and Westlyn Properties Limited v. CommissionerUnited States Tax Court · 2014
- Greenoak Holdings Ltd. v. Comm'rUnited States Tax Court · 2014
2 more not listed; retrieve them via the Exa API.