Rosenberg v. Commissioner
United States Tax Court
In their pleadings, Ps alleged that refund checks issued by R and due to Ps were misappropriated by Ps' attorney. R's deficiency computation takes into account the refunds issued to Ps. Ps argue that the deficiency should be reduced to the extent that refund checks were issued to them but never received by them.
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In their pleadings, Ps alleged that refund checks issued by R and due to Ps were misappropriated by Ps' attorney. R's deficiency computation takes into account the refunds issued to Ps. Ps argue that the deficiency should be reduced to the extent that refund checks were issued to them but never received by them. R filed a motion for partial summary judgment on the premise that the Court does not have jurisdiction to consider the question of whether the amount of the deficiency should reflect refunds issued by R and not received by Ps. Held, it is within the Court's jurisdiction to consider…
1Opinion of the Court
HARRY ROSENBERG AND PHYLLIS M. ROSENBERG, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Rosenberg v. Commissioner
Docket No. 28854-82.
United States Tax Court
T.C. Memo 1985-514; 1985 Tax Ct. Memo LEXIS 115; 50 T.C.M. (CCH) 1221; T.C.M. (RIA) 85514;
September 30, 1985.
In their pleadings, Ps alleged that refund checks issued by R and due to Ps were misappropriated by Ps' attorney. R's deficiency computation takes into account the refunds issued to Ps. Ps argue that the deficiency should be reduced to the extent that refund checks were issued to them but never received by them. R filed…
2Cases cited37 opinions
- Jacklin v. CommissionerUnited States Tax Court · 1982
- Espinoza v. CommissionerUnited States Tax Court · 1982
- Commissioner v. Gooch Milling & Elevator Co.Supreme Court of the United States · 1944
- Markwardt v. CommissionerUnited States Tax Court · 1975
- United States Ex Rel. Girard Trust Co. v. HelveringSupreme Court of the United States · 1937
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